The Greenville times. [volume] (Greenville, Miss.) 1868-1917, 1890-09-06


An act of the Legislature was sub.
sequently passed constituting the Au.
ditor of Public Accounts and the
Treasurer of the State the commission.
ers 10 transact the business and per
form the duties required of the former
liqnidating leyee commissioners. On
the 26th day Of February, 1877, JOSH
ua tireen, ON behalf of himself and all
other. holding said liquidating leyee
bonds, who might see proper to come
in and make themselves parties COM
plainant in said cause, filed his bill in
the Chancery Court of Kinds county
in this State, against the Auditor and
Treasurer as such commissioners pray
ing sale of said lands so sold to, and
held by sand hquidating leyee commits
sioners, and by said Auditor and
Treasurer as their successors. Pro-
ceedings were had in said cause by
which large portion of said lands
were sold to L. Z. Gordon, who paid
the purchase money therefor, and re-
ceived deeds of conveyance for the
same from said commissioners in pur-
suance of the decree of said Chancery
Court. This decree and sale stands
unreversed.
The lands SO sold and conveyed to
Il. Q. Gordon embrace the lands in
this suit, which were afterwards sold
and conveyed. by sand Gordon to b. Ii.
Evers. They were forfeited for non-
payment of the taxes of 1882 and pur-
chased by the State Of Mississippi and
were afterwards purchased from the
State by James ID. Stewart, as receiver
in the suit Of Thomas Watson VS.. B,
III. Evers ct ais in the District Court
of the United States for the Northern
District and by its order and decree.
Said lands were afterwards sold by
Jas. Mckee, as special commissioner
in said suit of Watson VS.. Evers aud
Others and purchased by said Thomas
Watson to whom deeds of convey ance
were executed In pursuance to the Or
der and decree of the court. They
were afterwards sold and conveyed by
him to the Pine and Delta Land Com
pany, the defendants in this suit.
These lands, while held in the name of
the levee commissioners, were not liza
bic to taxation for any purpose and
were not assessed for taxation; but
when conveyed to Gordcn, as before
stated, they were assessed for taxes as
other lands, and the taxes not being
paid they were sold by the respective
shcrifIs and tax collectors as other
lands and were struck of and listed to
the State, no one else bidding for the
same, as were other lands upon which
the taxes had not beon paid and as
before stated they were sold by the
State and conveyed to James d. Stew
art as The receiver of this court in sand
cause. On March lst, 1875, the Legis-
lature passed a revenue statute com-
monty called tho abatement Act
which provided for the sale Of all the
lands held or claimed for taxes either
by the State or any one of the levee
boards. All taxes, State, county or
levee were abatod except the taxos
for the year 1874, and the only oondi-
tion imposed for the former delinquen-
cy was the payment OF the taxes for
1874. The sale for the non-payment
of this tax was TO be made OH the first
Monday in May, 1875. These taxes
not being paid the lands In controversy
were sold by the different sheritls and
tax collectors, and there being no bids
offered by other persons, they were
struck of and listed to the State, and
reported to the Auditor. In accord.
ance with the act of the Legislature
this proceeding vested tho title in the
State, the land being taxable. These
are all tho facts that need be stated Ia
facilitate an understanding OF the nu.
merous questions involved in this suit
and which have been ably and ex
haustively presented by the counsel Oh
both sides,
The proof fails to show that an!
thing was done by the said Railroad
Company under the charter of 1859
or that the conditions therein pre-
scribed were complied with. There
fore the effect of the charter of 1856
was, substantially, to create a new
corporation under a new name will
the rights, powers and privileges o
the charter of 1859 and the additiQpa
provision extending the time for com
mencing and completing the railroad
This corporation was confined to th
State of Mississippi but with the pow
CIR to consolidate with other railroad
corporations as authorized in the &C
of incorporation Of 1859, which wa
not exercised until tho 18th Of Apri
1881.
1t is provided In Section 10 of th
Act of 1859, aud Is part of the act 0
1867, "That the capital stock and al
the property and effects of said com
paDy shall be exempt from taxation
until said railroad is completed; pro
vidcd II is commenced within two an'
completed within ten years. whicl
Limitation was extended by the act o
1867 to three and sixteen years. Thi
is the only provision for exemption
from taxation found In auy of the act
of the Legislature The question
therefore, is rs TO what was the legis
lative intent in respect to the exemp
ton claimed by the said company AM
how far 1t extended.
IL Is true that the act uses the word
eallv but am satisfied 1t was only In
tended to embrace the property whicl
/ the corporation was authorized t
hold under the act of 1867, and 1885,
and did not extend or apply TO sucl
, after acquired property as was dc
, tacled from the railroad and no
|, necessary for its operation, or th
/ necessary transaction of its business
and does not embrace the lands invols
' ed in this suit. This conclusion ]
| strengthened by the fact that the sal
s of The lands by the state TO the raj
s road company under the act of 1877
5 for only two cents an acre, was evl
a IDENTITY intended, in addition to aidin
o the railroad to subject TO taxation thi
y large body of land which had, for s
r long time, rendered no revenue t
:. The State or county In which it is sil
}, uated. These lands hau yielded II
/ revenue from say 1862 TO 1871. Th
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