Barr v. DELTA AND PINE LAND COMPANY

199 So.2d 269 (1967)

Dexter BARR, Commissioner & Chairman of the State Tax Commission, Complainant-Appellant,

v.

DELTA AND PINE LAND COMPANY, Defendant-Appellee.

No. 44427.

Supreme Court of Mississippi.

May 22, 1967.

Taylor Carlisle, James E. Williams, Jackson, for appellant.

Sillers, Roberts, Pearson & Eddins, Rosedale, for appellee.

PATTERSON, Justice.

This is an appeal from a decree of the Chancery Court of the First Judicial District of Bolivar County, wherein the court held that Delta and Pine Land Company was not liable for a tax levied on cotton gins at the rate of fifteen cents per bale ginned…