Adams County v. National Box Co.
Mississippi Supreme Court
Appeal from circuit court of Adams county. I-Ion. R. L. 'Cokban,-Judge. Proceedings by Adams County to assess the National Box Company for personal property. Objections to the assessment were overruled by the board of supervisors, and on appeal the company’s liability was fixed. From the judgment the county appeals direct, and the box company cross-appeals.
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Appeal from circuit court of Adams county. I-Ion. R. L. 'Cokban,-Judge. Proceedings by Adams County to assess the National Box Company for personal property. Objections to the assessment were overruled by the board of supervisors, and on appeal the company’s liability was fixed. From the judgment the county appeals direct, and the box company cross-appeals. The questions presented for review by this appeal and cross-appeal are: (1) Is a steamboat, of the assessed value of ten thousand dollars, navigating the Mississippi river] belonging to a corporation owning a factory exempt from taxation…
1Opinion of the Court
Holder J.
delivered the opinion of the court.
The National Box Company, located in Adams county, wras assessed on the personal tax rolls of the county with certain personal property consisting of lumber, manufactured products, and certain raAV materials and supplies to be used for manufacturing purposes, of the value of ten thousand dollars, and one steamboat used exclusively for transporting logs to the plant of the box company, of the value of ten thousand dollars.
The box company filed its written objection to the assessments on the ground that the box factory was exempt from all taxation for…
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- Central Coloso, Inc. v. Tribunal de ContribucionesSupreme Court of Puerto Rico · 1949
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