Penick v. High Shoals Manufacturing Co.

1. The provision of the general tax act (Acts 1900, p. 29, sec. 8), requiring a manufacturing corporation whose plant is situated in two or more counties to return its property in the county in which the greater part in value of its real estate and machinery is located, is directed to the taxpayer, and the latter’s determination that the property should, under the act, be returned in a certain county must be final and conclusive, as no assessors, arbitrators, or other means are provided to settle contests by any other county.

2. Where, therefore, the president or agent of such a corporation,…