Warren County v. Mississippi River Ferry Co.

The Mississippi River Ferry Company is incorporated under the laws of the state of Tennessee; its address being room 600, Bank of Commerce building, Memphis, Tennessee. It has offices in Vicksburg, Mississippi, however, and does its business between Vicksburg and the state of Louisiana, and also between different points wholly within this state. It had never paid any taxes either in Louisiana or Tennessee. The boat was registered for navigation purposes at Baton Rouge, Louisiana, but it had never been there, and engaged in no business at that point. The principal business of the corporation…