City of Jackson v. Schenley Affiliated Brands Corp.

ROBERTSON, Justice:

Schenley Affiliated Brands Corporation, a New York corporation, applied to the City of Jackson, Mississippi, for an exemption from municipal ad valorem taxes on its manufactured products stored in a private warehouse in Jackson, Mississippi.

The City Council denied the application because the appellee was not a local manufacturer and its products were not manufactured in Mississippi. In the opinion of the City Council, the appellee did not qualify for exemption under Section 9697.7 of the Mississippi Code of 1942 Annotated (Supp.1968).

Appellee appealed to the circuit court…