The sea coast echo. [volume] (Bay Saint Louis, Miss.) 1892-current, 1905-05-06
Revenue Agent Loses Suit.

Among the cases decided Dy the court
there was none of greater interest or inn
portance than those of the Yazoo &
Mississippi Valley and the Gulf & Ship
Island Railroads VS.. Writ Adams, state
revenue agent. AS briefly stated above,
the revenue agent was suing the roads
mentioned for back taxes of ten dollars
per mile. These taxes were for the
years 1898 to 1903, inclusive, and meant
about S45, 200 to the State and the reve-
nue. agent in the event they had won.
These two roads claimed exemption from
taxation because of their charter pro-
visions, and under special act of the
legislature the railroad commission was
empowered to assess roads claiming
such charter exemptions ten dollars per
mile privilege. But the court holds
that the commission can not go back
wards. The assessment for those years
were made and passed upon and the
taxes for these years had been collected.
The commission had made the back as
sessment just the same, and the circuit
court of Kinds county had endorsed that
action, whereunon the case was Sp-
pealed. The supreme court holds that
the railroad commission is an inferior
court and that its mistakes are to be
corrected through the writ of certiorari
lust as are the mistakes of other inferior
courts. The main contention was that
th FL railroad commission has no right
or authority to 60 back. a'he railroads
mentioned had not been CLASSIFIED as
first, second and third class at the proper
time, but they have been classified since
at the instigation of the revenue agent.
1t was important ia know about that re-
classlhcation-if the power to re-clas-
sify was not found in Section 66 of the
Acts OF t89S-it was not be found at all.
1t must be exercised by August OF each
year, or not at all for that year. Chap
ter "a of the Acts of 1894 empowers the
revanue agents to hack-tax, and IN
vests the railroad commission with the
authority to make the assessments, but 1T
must he done at the stipulated time.
The right of the revenue agent was not
denied, but the right OF the commission
to assess backwards was. The court
could not adopt as sound law the con-
tenticn that the commission had the
right to back assess, as have the boards
of supervisors. The law refers only to
ad valorem taxes, while the tax sought
here to be collected is privilege tax
The roads eontend that they paid the
taxes that were assessed against them,
and that is not denied. To assess and
collect taxes again would be double tax
alton, and taxation at $40 per mile Is not
uniform or just, as all taxation must be-
The power to classify was exercised by
the commission, and nothing had been
said about any exemption, which meant
that the railroads were not liable. The
verdict of the lower court was reversed
and the case declared at an end. Atten'
ton is called to the fact, however, tha
the court did not pass on the right o1
the commission to assess the roads men.
toned for future taxes, and that is We
to be determined.
In the case of Rosenbaum vs.. Tbs
Meridian Light & Electric Hailwa!
Company the court held that there wa
plenty of room in the street for switch
and that Mr.. Rosenbaum had no caus'
for complaint. The railroad had placed
a switch in front of Rosenbaum's prop
erty, and he enioined the Company OF
the ground that there would not b.
room and that said switch would be ;
nuisance. A single track was alread.
in operation, and after the switch wa
put in there would be ten feet betweel