78. The interest of the purchase money or rent of any immoveable property acquired or leased by any railway company, and necessary for the efficient working of such railway, and the price or purchase money of any immoveable property or thing, without which the railway could not be efficiently worked, shall be considered to be part of the expenses of working such railway, and shall be paid, as such, out of the earnings of the railway.
R. S. 1964, c. 290, s. 78.