Mississippi Power Co. v. City of Laurel

There is here involved the right of the City of Laurel to assess the property of an electric utility company which operates and holds property in more than one county. The items involved include land used as a garage, office building, and a steam plant building and equipment. This property had been regularly assessed by the State Tax Commission for the year 1945 at a total valuation of $39,470, along with other items not here involved. The City of Laurel, acting upon the assumption that the location of the specific items in Jones County and the City of Laurel authorized assessment by it,…