Mississippi Code
Public Utilities
§ 27-15-157. Railroad companies

For each railroad whose average earnings per mile are greater than Thirty-six Thousand Dollars ($36,000.00), the tax shall be Ninety Dollars ($90.00) per mile.
For each railroad whose average earnings per mile are greater than Thirty-two Thousand Dollars ($32,000.00), but not more than Thirty-six Thousand Dollars ($36,000.00), the tax shall be Eighty Dollars ($80.00) per mile.
For each railroad whose average earnings per mile are greater than Twenty-eight Thousand Dollars ($28,000.00), but not more than Thirty-two Thousand Dollars ($32,000.00), the tax shall be Seventy Dollars ($70.00) per mile.
For each railroad whose average earnings per mile are greater than Twenty-four Thousand Dollars ($24,000.00), but not more than Twenty-eight Thousand Dollars ($28,000.00), the tax shall be Sixty Dollars ($60.00) per mile.
For each railroad whose average earnings per mile are greater than Twenty Thousand Dollars ($20,000.00), but not more than Twenty-four Thousand Dollars ($24,000.00), the tax shall be Fifty Dollars ($50.00) per mile.
For each railroad whose average earnings per mile are greater than Sixteen Thousand Dollars ($16,000.00), but not more than Twenty Thousand Dollars ($20,000.00), the tax shall be Forty Dollars ($40.00) per mile.
For each railroad whose average earnings per mile are greater than Twelve Thousand Dollars ($12,000.00), but not more than Sixteen Thousand Dollars ($16,000.00), the tax shall be Thirty Dollars ($30.00) per mile.
For each railroad whose average earnings per mile are greater than Eight Thousand Dollars ($8,000.00), but not more than Twelve Thousand Dollars ($12,000.00), the tax shall be Twenty Dollars ($20.00) per mile.
For each railroad whose average earnings per mile are greater than Four Thousand Dollars ($4,000.00) per mile, but not more than Eight Thousand Dollars ($8,000.00), the tax shall be Ten Dollars ($10.00) per mile.
For each railroad whose average earnings per mile are less than Four Thousand Dollars ($4,000.00) per mile, the tax shall be Five Dollars ($5.00) per mile.

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