State v. Bellinger

L. A. Smith, Sr., J.,

delivered the opinion of the court.

On September 18,1933, the land in controversy here was owned by, and assessed to, the Capital National Bank of Jackson, and on that day it was sold to the State for the 1932 taxes due thereon. There is no controversy as to the tax procedure. The issue in the case is whether or not Chapter 79, Laws of 1938, now Section 4109, Code of 1942, is violative of the 14th Amendment to the United States Constitution. The Statute to which we refer reads as follows:

“Neither a corporation (except as herein provided) nor a nonresident alien, nor any…