Adams v. Winona Cotton Mills
Mississippi Supreme Court
From the circuit court of Montgomery county. Hon. J. T. Dunn, Judge. Adams, state revenue agent, appellant, was plaintiff in the court below; the Winona Cotton Mills, appellee, was defendant there. From a judgment in defendant’s favor the plaintiff appealed to the supreme court.
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From the circuit court of Montgomery county. Hon. J. T. Dunn, Judge. Adams, state revenue agent, appellant, was plaintiff in the court below; the Winona Cotton Mills, appellee, was defendant there. From a judgment in defendant’s favor the plaintiff appealed to the supreme court. The object of the suit was to recover back taxes of the defendant for the years 1901, 1902, 1903, 1904, and 1905. The defendant claimed exemption under .chapter 48, p. 50, Laws 1900, approved March 6, 1900, the constitutionality of which plaintiff- challenged. The statute provides that all factories therein enumerated…
1Opinion of the CourtWi-iitrteld, C. J.
The only thing involved in this case for our consideration is the constitutionality of chapter 48, p. 50, Laws 1900. We-do not think that act is retrospective with respect to this appellee. Section 1 of that act expressly provides that “all factories or plants, of the kind hereinafter named, which are now in course of establishment or which shall hereafter be established,” etc. *747The act expressly refers to factories now in course of establishment; that is to say, on March 6, 1900, the date of the passage of the act.- This corporation was chartered on February 1, 1900, and was in process of…
2Cited by1 opinion
- Robertson v. Southern Paper Co.Mississippi Supreme Court · 1918