Gray v. R. J. Reynolds Tobacco Co.

Opinion of the Court by

Judge Thomas

Affirming.

In making ont its tax schedule of property due to be assessed in Jefferson county on July 1, 1921, the appellee and plaintiff below, B. J. Beynolds Tobacco Company, listed therein 7,148 hogsheads of tobacco as raw material on hand and not at its manufacturing plant. Under the provisions of section 40!9a-10 of the present statutes, which is a part of chapter 11, page 14, Acts of the special session held in 1917, certain enumerated classes of personal property are exempt from taxation for local purposes by county, city, school or other taxing…