The Greenville times. [volume] (Greenville, Miss.) 1868-1917, 1886-12-18

uilu Aut REORGANIZATION NHaA. II any
taxes we're due on the lands re-
ferred to, and that his decision Is
final and conclusive or If mis-
taken in this, that the State alone
can call in question the correct
ness of his decision. And if mis-
! taken in both these propositions,
then he insists that as q matter of
fact. no taxes were due, because
Tue property of the railroad was
by its charter exempt from taxa
tion.
Without determiningwhat effect
would be given to the Auditors
decision upon questions of fact,
necessarily involved In the per-
formance of the duty developed
upon him by the act in question,
we cannot assent to the PROPOSE
tion that he is by the act made the
final expositor of legal questions
which may arise. There is nothing
indicating that such was the pur-
pose of the Legislature; ii would
require an unmistakable deelara.
tion to warrant a construction
leading to that conclusion. 0rdi.
narily all lands are subject to tax.
alton. and II the taxes have not
been paid they are due to the
State.
There may be exceptional cir
cumstances in which nothing
-would-be due, as where the land
was the site OF a church or GENE.
tary, or charitable institution, in
which cases the exemption would
be determinable as a question of
fact f; or if as in this case, it is
claimed as under the charter of q
company, that is an exemption to
be determined as matter of law
arising upon construction of the
charter. If, hewever, the Auditor
mistakes the law, and enormously
treats the property as exempt,
and makes o conveyance of the
States title, such conveyance is
of no avail, aud neither defeats
the title of the State, nor confers
title upon the grantee.
If the quit claim was executed
without payment Of the taxes due
to the State, It was without au-
thorlty of law, for the Act express
lly declares that no conveyance
shall be made, unless such taxes
are first paid. tendt .rrsa..E
The contention by the appellee
that in no event can rthe appel
ants call in question the correct
ness of his decision, is not main
Etainable. The appellants desire
to purchase and are entitled to
purchase the lands. if still held by
tine State, and to the assertion
that, the States title has been con.
veyed to another, they may reply
that the conveyance had no effect,
because made without authority
of law for it is only by securing
the deed from the State, they can
obtain q standing and the courts
| to lItigate with the prior grantee
Estate vs.. Myer ante.
This brings us to the considera-
ton of the question whether the
lands in the hands of the railroad
was subject to taxations. We pre-
| termit any expression of opinion.
upon the question Of the liability
of the land to taxation anterior to
the year 1881, prior to which time
they were claimed by the Board
of Levee Commissioners; in 1881
they were purchased by the rail.
road company and became subject
to taxation, unless exempt there
from nnder its charter. fh
Ii is claimed that q fair con.
struction of the charter of the
company exempts not only its
road.bed, station and other real
estate necessary or convenient to
the purposes of the corporation,
but also its outlying lands acqnir.
ed by it for purposes of sale or
for the benefit of timber growing
thereon; and it is further insisted
that such construction has been
given to the charter by the Legis-
lature. Nfa4sa a 13
BY the 18th section Of it's char.
ter it is provided that subscrip-
ton to its stock may be taken
payable in land, and to this sec.
ton there is provision, that
nothing in this Act shall be con-
strued to prevent from receiving
free gifts of land to the company.
l.. BY an act of March 3rd, 1882,
the NJ. & V. railroad and the Mis-
sissippi Valley and Ship Islsnd
were permitted to consolidate.
Andit was further provided that
the provisions of the 2lst section
of an act entitled "An Act to in.
corporate the Mobile and North.
western railroad company" ap'
proved July Goth, 1870, is hereby
made to apply. This 2ist section
is as follows: "That In consider.
alton of the great benefits to be
derived from the, road by the
State the. State hereby agrees
with SAID company land which said
agreel1entis irrepealablel that all
taxes to which said company shall
be subject for tue period of thirty
years, are hereby appropriated
and set apart, and shall be applied
to the payment of the debts and
| liabilities incurred by company In
construction Of said road, or for
money borrowed by said company
upon lands or otherwise, to be
used In constructing said road ;
and 1t shall be tine duty of the tax
collector in every county in each
and every year to give to said
company receipt in full for the
amount of said taxes upon receiv.
ing from the company an affidavit
made by its President or Cashier,
tI..t tl.., o..xo,,,.t "a - s,4..I fa4-.a tna