New Albany v. Kansas City, Memphis & Birmingham Railroad

Whitfield, J.,

delivered the opinion of the court.

The assessment of railroad property part of the road is confided to the railroad commission, as state railroad assessors. Sec. 3880 et seq., code 1892. The clerk of the town of New Albany had no power to make this assessment. Nor do we think § 3018 has any reference to railroad property part of the road. If there is a casus omissus it is for the legislature and not this court to supply it.

Affirmed.