City of Jackson v. DeSoto, Inc.

BOWLING, Justice,

for the Court:

This is a suit for refund of taxes erroneously paid. On March 4,1976, DeSoto, Inc., d/b/a MPI Industries, petitioned the City of Jackson for a refund of personal property ad valorem taxes erroneously paid. City of Jackson denied the petition and MPI appealed to the Circuit Court of the First Judicial District of Hinds County. The circuit court reversed the decision of the City of Jackson. We affirm the decision of the circuit court.

This case presents two basic issues: (1) When the Mississippi Tax Commission issues a license qualifying a corporation as a free…