Whited & Wheeless, Ltd. v. Bledsoe

The opinion of the court was delivered by

Watkins, J.

The plaintiff is a limited corporation engaged in the operation of a planing mill, and claims that the plant and property *326are exempt from taxation under the provisions of the two hundred and seventh article of the Oonstitution and the amendment thereof, on the ground that it is engaged in the manufacture of “articles of wood,” and from a judgment rejecting its demand the corporation has appealed.

The averment of the plaintiff’s petition is, that said planing mill and machinery was assessed at three thousand dollars for the year 1896, and that…