Miss. Code § 77-7-221
In the exercise of its power to prescribe just and reasonable rates for the transportation of passengers by common carriers by motor vehicle, the commission shall give due consideration, among other factors, to the inherent advantages of transportation by such carriers; to the effect of rates upon the movement of traffic by such carriers; to the need, in the public interest, of adequate and efficient transportation service by such carriers at the lowest cost consistent with the furnishing of such services; and to the need of revenues sufficient to enable such carriers, under honest, economical and efficient management, to provide such service.
In any proceeding to determine the justness or reasonableness of any rate, fare or charge of any such carrier, there shall not be taken into consideration or allowed as evidence or elements of value of the property of such carrier, either goodwill, earning power, or the certificate under which such carrier is operating. In applying for and receiving a certificate under this chapter, any such carrier shall be deemed to have agreed to the provisions of this paragraph, on its own behalf and on behalf of all transferees or lessees of such certificate.
Miss. Code § 77-7-221