Mississippi Mills v. Cook
Mississippi Supreme Court
Appeal from the Chancery Court of Copiah County. Hon. E. Gr. Peyton, Chancellor. The appellant was incorporated by the Legislature on the 13th of April, 1871, with the name of “ The Mississippi Mills,” and for the purpose of manufacturing cotton and woollen fabrics, and all kinds of machinery. The incorporators at once organized, and the corporation proceeded to operate in accordance with the provisions of its charter.
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Appeal from the Chancery Court of Copiah County. Hon. E. Gr. Peyton, Chancellor. The appellant was incorporated by the Legislature on the 13th of April, 1871, with the name of “ The Mississippi Mills,” and for the purpose of manufacturing cotton and woollen fabrics, and all kinds of machinery. The incorporators at once organized, and the corporation proceeded to operate in accordance with the provisions of its charter. On the 1st of April, 1872, the following act of the Legislature was approved:— “An act to encourage the introduction of machinery and the establishment of factories in the…
1Opinion of the Court
The judges delivered opinions seriatim.
Campbell, J.:
This case presents the question whether, under the Constitution of this State, adopted on the 1st December, 1869, it is within the power of the Legislature to grant to a corporation for pecuniary profit exemption from the taxation of its property, so as to free it from liability to be taxed during the time for which such immunity may have been granted.
The language of sect. 13, art. 12, of the Constitution is, *51“ The property of all corporations for pecuniary profits shall be subject to taxation the same as that of individuals ; ” and that of…
2Cases cited9 opinions
- People v. McCreeryCalifornia Supreme Court · 1868
- People v. ColemanCalifornia Supreme Court · 1854
- Mayor of Mobile v. Stonewall InsuranceSupreme Court of Alabama · 1875
- City of Dubuque v. Illinois Central RailroadSupreme Court of Iowa · 1874
- Fletcher v. OliverSupreme Court of Arkansas · 1868
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3Cited by23 opinions
- Adams v. Yazoo & Mississippi Valley RailroadMississippi Supreme Court · 1899
- Yazoo & Mississippi Valley Railroad v. AdamsMississippi Supreme Court · 1902
- Adams v. Mississippi State BankMississippi Supreme Court · 1898
- State Ex Rel. Knox v. Gulf, M. & N., R.Mississippi Supreme Court · 1925
- Adams v. KuykendallMississippi Supreme Court · 1903
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