The word “company” as used in the following sections shall be deemed and construed to mean any person, firm, partnership, company, association, or corporation engaged in operating, furnishing, or leasing cars, as defined and described in Sections 27-35-505 and 27-35-507, whether formed or organized under the laws of this state, or any other state or territory, or foreign country.
Company defined
Miss. Code Ann. § 27-35-503, under Assessment of Transportation Companies Operating or Furnishing Railroad Cars.
Miss. Code Ann. § 27-35-503