47 So. 527 | Miss. | 1908
delivered the opinion of the court.
In 188G the mayor and board of aldermen of the city of Vicksburg granted to Samuel R. Bullock & Go., their associates, successors, and assigns, the exclusive right and privilege of erecting, maintaining, and operating a system of waterworks in the corporate limits of the city of Vicksburg, and to effectuate this .grant also gave them the exclusive right to use the streets, alleys, public squares, and all other public places in the city limits as they existed or might afterward be extended. This privilege was shortly thereafter transferred to the Vicksburg Water Supply Company, and in 1900 by it transferred to the Vicksburg Waterworks Company, and the Vicksburg Waterworks Company transferred it to the City Waterworks & Light Company about the year 1903.
On June 1, 1906, the revenue agent began a proceeding before the board of supervisors, through Robert B. Hall, tax assessor of Warren county, the object of which was to assess for taxation for the county and state the franchise granted by the city of Vicksburg to the said Samuel R. Bullock & Co., their successors, etc., from the years beginning with 1881 to 1905, inclusive, ■claiming that said franchise had escaped taxation.
There were numerous exceptions filed to the assessment returned to the board of supervisors by the tax assessor, finally resulting in the board sustaining the assessment of the franchise ■on the ground that it had escaped taxation for the several years named in the assessment of same; and, after modifying the value placed on same by the tax assessor, the board ordered that the franchise be placed on the rolls for taxation. From this order of the board of supervisors an appeal was prosecuted to the circuit "court by all the parties against whom the assessment had been made, and the cause was heard on the different pleadings filed by the waterworks company and the revenue agent.
We do not deem it necessary to set out in detail the numerous exceptions, demurrers, pleas, etc., which were filed in this cause, since by agreement of counsel the question in this case is reduced
An agreement filed in the record shows that an adjustment has been reached of all differences involved in this litigation prior to the year 1901, and this appeal is prosecuted by the revenue agent from that part of the judgment of the court holding that the franchise is not liable to taxation for the years 1901 to 1905, inclusive. The only question involved now is whether the franchise is now liable to taxation as having escaped taxation for the years 1901, 1902, 1903, 1904 and 1905. The agreed assessment rolls of Warren county show that the Vicksburg Waterworks Company was assessed on the personal rolls for state and county taxes for the years named above as follows: For the year 1901, 1902, and 1903 the assessment was for “capital invested in merchandising and manufacturing.” This is the only assessment of any kind of property to the Vicksburg Waterworks Company on the rolls of the county. After 1903 the property had been sold to the City Water Works and Light Company, and on the personal rolls the City Waterworks & Light Company is assessed for the two remaining years—that is, for 1904 and 1905—with “capital invested in, merchandise and manufacturing.”
It appearing from the agreement filed that all matters in dispute are adjusted up to the year 1901, what we say in this case has no application to any period of time prior to the year 1901, but the judgment of the court below must be reversed and the case remanded, and the franchise held to be liable for taxes for the years 1901, 1902, 1903, 1901, and 1905.
Reversed and remanded.