Teche Lines v. Board of Sup'rs of Forrest County

• Citation: 165 Miss. 594,143 So. 486
• Decision Date: 10 October 1932
• Docket Number: 30064.
• Parties: TECHE LINES, Inc., v. BOARD OF SUP'RS OF FORREST COUNTY.
• Court: United States State Supreme Court of Mississippi

143 So. 486

165 Miss. 594

TECHE LINES, Inc., v. BOARD OF SUP'RS OF FORREST COUNTY.

No. 30064.

Supreme Court of Mississippi, Division B.

October 10, 1932

Syllabus by the Court.

Where Legislature has not provided special mode of dealing with property, situated in more than one county, for tax purposes board of supervisors and county assessor may determine value of property assessable under general statutory scheme (Code 1930, § 3108; Const. 1890, §§ 112, 135, 181).

Motorbus company operating bus line held " other public service corporation" within statute constituting members of state tax commission state assessors of railroads and other public service corporations (Code 1930, §§ 3200, 3208).

Code 1930, § 3200, provides in part that the members of the state tax commission " are constituted state assessors of railroads and other public service corporations, and shall assess the property of railroads, telegraph, telephone sleeping car, express, electric power and light companies and other public service corporations liable to taxation in the state."

Appeal from Circuit Court, Forrest County; W. J. Pack, Judge.

On suggestion of error.

Suggestion of error sustained, and the judgment appealed from reversed, and the proceedings dismissed.

For former opinion, see 142 So. 24.

T. J. Wills, of Hattiesburg, and J. M. Stevens, of Jackson, for appellant.

Watkins, Watkins & Eager, of Jackson, for appellee.

ETHRIDGE, P. J.

When this case was considered and decided heretofore, the appellant's argument was addressed almost exclusively to the power to tax appellant's franchise and right in Mississippi on its lines, engaged in both interstate and intrastate commerce, between New Orleans, La., and Birmingham, Ala., passing through Forrest county in the state of Mississippi.

We had then and have now no doubt but that the property is taxable, and that it is taxable, regardless whether or not a special scheme is provided under section 112 of the Constitution authorizing a special mode of valuation and assessment for railroads and other corporate property, or for particular species of property belonging to persons, corporations, or associations not situated wholly in one county.

Section 135 of the Constitution provides for an assessor in each county, and section 112 and section 181 provide for taxation of property both corporate and individual; while section 3108, Code 1930, provides what property shall be exempt, all other property being taxable except that named.

When the Legislature has not provided a special mode of dealing with corporate and individual property situated in more than one county, the board of supervisors of a county and the county assessor can determine the value of property to be assessed under a statutory scheme for assessing property generally, although the property situated in two or more counties may have a value as a unit different from the segregated items thereof. They might use the same process of ascertaining and allocating that value among the different counties, or, at least, to say what part of that value would be allocated to the county making the assessment.

However, on the suggestion of error, it is...