City of Jackson v. Mississippi Fire Ins.

■The Mississippi Fire Insurance Company, a corporation chartered under the laws of this state, appealed to the court below from an assessment of its property for taxation by the city of Jackson, and from a judgment there rendered in its favor the city has brought the case to this court.

The sole question presented to us for decision is the validity vel non of chapter 184, Laws of 1922, entitled:

“An act to aid and encourage insurance companies incorporated or organized under the laws of the state of Mississippi and to exempt such companies from taxation except on real estate for a period of…