Ingalls Shipbuilding Corp. v. Board of Sup'rs of Jackson County

This is an appeal from a decision of the circuit court of Jackson County, Mississippi, holding certain property acquired by the appellant, The Ingalls Shipbuilding Corporation at Pascagoula, Mississippi, during the years 1940 and 1941 to be subject to ad valorem taxation by the county. The appellant operates a new factory or enterprise in that county under the provisions of Chapter 1 of the First Extraordinary Session of the Legislature of 1936, known as the “Balance Agriculture With Industry Act,” and amendments thereto, and is engaged as a shipyard in the construction of boats, vessels and…