Miss. Code Ann. § 51-31-93: Miss. Code Ann. § 51-31-93

If, in the organization of any drainage district under this chapter, it shall appear that any railroad company will be benefited by the construction of the proposed work, the drainage commissioners shall have the right to assess the said railroad such amount as they may deem said railroad or railroad company benefited. Said assessment shall be made at the time of assessing the lands of said district, and said railroads shall have the right to appear and make objections as land owners in said district at the time of hearing objections to such assessments.

In determining the amount of such benefits, the court or chancellor in vacation may take into consideration the improvements that might be made by said railroad of a permanent character, and the increased revenue to be gained by the improvement of the lands in said district for agriculture and sanitation, if any can be shown by the construction of such proposed work.