72 Miss. 669 | Miss. | 1895
delivered the opinion of the court.
It is too late now to call in question the title of the appellee to its roadbed and right of way. For forty years the railroad has been in undisturbed possession of the right of way, and asserting title in every way possible, almost. Henry and John Carter, the original owners of the land which the right of way traverses, have, in writing, solemnly recognized the right of way as belonging to appellee’s lessor.
That the roadbed and right of way was not assessable or .salable by the local authorities of Pike county is susceptible of jeady demonstration. Under the scheme of the code of 1880,
As to the Carter gravel pit (as we shall call it for convenience) and the adjoining gravel pit of the appellee, it is equally clear to us that these, if not used by appellee in operating its railroad, were taxable by the local authorities. This view is supported by three considerations: 1. The proviso to § 607 declares that lands owned by railroad companies, and not used in operating its railroad, shall be taxable as other property, and for all purposes. 2. By an act approved March 12, 1884, (Laws, p. 29), this section of the code of 1880 was amended in these words: “ Lands owned by railroad companies, and not
The only question remaining is one of fact. Was the Carter gravel pit “used” in 1890 in operating the railroad? The Carter gravel pit was used by the appellee — partly in operating its railroad and largely for purposes of sale and gain — -as very clearly appears from the evidence before us, and so these gravel pits were properly sold as delinquent for taxes by the local authorities of Pike county, and respondents acquired a valid tax title to them at the collector’s tax sale made March 2, 1891.
The offer to redeem was too late. The period of redemption was one year.
Reversed in part and affirmed in pond, and decree here in accordance with this opinion.