Holt v. Wood

OPINION OF THIS COURT BY

WILDER, j.

Tliis is a reserved question from the first circuit court to determino whether under Sec*. 1223 of the Revised Laws defendant’s interest as lessor in a piece of land is exempt from taxation when the land is in actual use by the lessee for the production of pineapples.

This section as originally passed was Act 35 of the Session Laws of 1Ü03, being entitled ‘‘An Act to encourage diversified industries,” and reading as follows:

“For the next five years all property, real and personal, actually in nse for the production of * pineapples * * shall he exempt from…