The Greenville times., 1907-12-01
railroads in the Mississippi Levee

railroads in the Mississippi Levee
District OF the state
Section BE it enacted by the
Legislature OF the state of Mississip
pi That chapter VII of the sheet
acts OF 1886 be, and the SANS arc
hereby amended SO as to read as
follows. That for the purpose OF con
tributing TO the expense OF building,
maintaining and repairing lev-es in
the Mississippi Levee District and
Of paying the debts and liabilities
incurred therefor by the board of
Mississippi Levese Commissioners,
the following tax is hereby levied
and assessed upon all railroads and
parts of railroad lying ard situated
in the said levee district, to-wit: Up
.on each and svery mile of the main
.or trunk line of all broad or stand
ard guage railroads, not including
Side. tracks or switches, the sum of
5000 per annurn; upon each and every
mite OF narrow guage railroad or
railroad of less width than standard
guage, not Including SIDE tracks, or
switches, the sum OF $50 per anaum;
upon each and every mile Of broad
Tor STANDARD .guage railroad, not used
and operated as main or trunk fines
but constit,frirfg and nsed as a a1feedcr
or to connect such main or trunk
line with some other system, the sum
OF SI2o per annum; Provided, That
mo railroad or branch railroad Snail
Abe subject to taxation under this act
while the same is i'll process OF con
.struction, but if any part thereof
shall be used for profit, that part, 50
used shall be taxed, although the
I.whQle 81. said railroad or branch may
Inot be finished
|. Sec. -2.-.-Be it further enacted, That
fsaid taxes shall be paid by the per
son or corporation owning or oper
ating said railroads TO the treasurer
Of said Mississippi Levee District, on
or before the first day Of November
in eacn year, but upon railroads here
after constructed, such tax shall be
| payable in any one year, only upon
so much of said railroad as shall have
been used for profit prior to the
irst day of February in that year
Sec. 3-Be if further enacted, That
if said tax is not paid when due, then
| en- per cent damages shall accrue
thereon, ard upon affidavit filed
ton county, by the treasurer of the
che Board of Mississippi Levee Com
miss oners, stating the amount o.
.ax due and unpaid and the railroad
in default, said clerk shall issue 9
writ to the sheriff of Washington
,ounty, or the sheriff of such other
county in said levee district as may
! he necessary, stating III such writ
he amount of tax due and of the dam
| ge thereon, and directing said sher
| if to sell so much Of said railroad
| IS may be In his county, in the said
manner, at the same place and upon
/ NE same nOllCe and terms as Is pre-
cribed by law for sale OF real es
| ate under execution, Tor the tax and
osts due on sad railroad, and saic
heriff shall forthwith pay over the
amount so collected TO the treasur
er of said levee board, and shall exc
cite a deed to the purchaser and al
once place him in possession of said
railroad
Sec. 4-Be it further enacted, That
whenever, under the power confer
red by law upon said board of Levee
| Commissioners, any reduction is
made in their other taxes assessed
by this act for that year, and shall
notify the railroad company or othe7
persons operating said railroad of
such reduction.
Sec. 5.-Be it further enacted, That
this act take effect and be in fore
from and after its passage