Mississippi Code Title 77. Public Utilities and Carriers § 77-9-5

(1) The term “railroad” as used in this chapter, includes and applies to every person, firm, association of persons, and company, whether incorporated or not, who or which shall own or operate a railroad as a common carrier.

(2) The term “company” as used in this chapter, embraces and applies to every person, firm, association of persons, and company, whether incorporated or not, who or which shall own or operate a telegraph or telephone line, or do an express or sleeping car business.

(3) The term “commission,” as used in this chapter, means the Mississippi Transportation Commission.