The Hattiesburg news., 1915-10-21
SUPREME COURT DECISIONS.

Jackson MISS Oct. -9---In a decision
handed down yesterday in the case
of the Western Union Telegraph Com
pany against ]. H. Kennedy, sheriff of
Lauderdale county, the supreme
court says that the Mississippi Rail-
road Commission had the authority to
decide whether the Western Union
or the New Orleans & Northeastern
Railroad owned the telephone poles
along the line of the road in Missis-
sippi, in the face of denial of owner
ship by each.
The railroad commission decided to
assess rs per cent of the pole taxes
against the Western Union and 25
per cent against the New Orleans &
took the
Northeastern. The Western Union
took the matter to the chancery court
in Lauderdale county, seeking an in
junction against the sheriff from col
lecting the taxes. A temporary in
junction was granted, and later dis.
solved, the chancellor holding that he
had NO power to grant an Injunction
unless 1t appeared that the tax collec-
tor was attempting to collect taxes
levied without authority of law. The
Western Union appealed, and the de-
cision of the chancellor was affirmed.
The supreme court says. in the
opinion, that the question, of fact. who
owned the poles, was not for that
tribunal to determine, as the question
of fact had been threshed out before
/ the railroad commission, and that the
commission was authorized to make
the assessments. The supreme court
does not think the decision Of the COM
mission should be reviewed by bill
in equity, and that the power to re-
view the facts, the exclusion course
being by certiorari to the circuit
court.
A few years ago Attorney General
Collins called the attention of the
railroad commission to the fact that
the poles along the Northeastern had
escaped taxation for twenty years
The revenue agent sued for back
taxes, and whether he or the attorney
general should have preference was
decided by the courts in favor of the
revenue agent. However, the railroad
commission assessed taxes. against
both the Western Union and railroad
for the current year, and both denied
ownership, the road claimed the poles
had been included in their property
valuations.
The full list of decisions handed
down by the supreme court today is
as follows:
By Stevens, j.
Excelsior Grand Court of Calanthe
VS.. d. p. Parker, circuit of Kinds; mo
tion for new appeal bond overruled.
J. w. Bagwell vs. Mrs Ada Shields,
chancery Calhoun; affirmed.
Thomas Roundtree, ct al. VS. Frank
Fletcher, chancery Adams; reversed
and dismissed.
BY Cook, j.;
Western Union Telegraph Company
VS.. J. H. Kennedy, ct al, chancery
Lauderdale; affirmed.
T. T. Puryis, ct al. VS.. G. 0. Robert
S1n. tex collector, ct al, chancery OF
Rankin; affirmed
First Nj sional Bank of Canton VS..
Isidore Hesdorfer, chancery of Madi-
son; suggcDtion of error overruled.
H. M. Platt. ct AL VS.. J. w. Miller,
ct al, chancery Washington; motion
to dismiss sustained.
Marion County VS.. Great Southern
Lumber Company, circuit of Marion;
motion to affirm sustained by consent.
BY Smith, c. j.:
H. E. Murphey VS.. DR.. W. w. Parks,
chancery Harrison; affirmed
Frank McDermott VS.. State, circuit
Jones; affirmed.
l.. Rubenstein VS.. GFossman, Wind.
field Millinery Company. circuit OF
Forrest; affirmed.
Jesse D. Jones vs.. Board Of Super
visors Newton county, circuit Of New
ton, motion 10 advance sustained II |
submitted without argument.
Grand Lodge KpIghts y Pythdes,