Board of Sup'rs v. Merck & Alston

On April 8, 1924, there was enacted chapter 347, Laws of 1924, being section 8176, Hemingway’s 1927 Code, which reads, in part, as follows:

“That all permanent hotels, and all permanent additions to existing hotels, which shall hereafter be constructed before the .first day of January, 1928, shall be exempt from county and municipal taxation for a period of five years from the time of the completion of the construction thereof, at the discretion of the board of supervisors of the county and the governing authorities of the municipality where such hotel is to be constructed, such "exemption to…