State v. Dixie Contractors, Inc.

This is an appeal from the Circuit Court of DeSoto County holding that the Dixie Contractors, Inc., was not subject to taxation on certain personal property in *797DeSoto County, Mississippi. The facts were presented to the court by stipulation and a jury was waived. The stipulation is, in part, as follows:

“This case is submitted to the Court without a jury for decision in term time or in vacation npon the following stipulated facts, to-wit:

“(1) Dixie Contractors, Inc., defendant, hereinafter called Dixie, is a road contractor with headquarters at 2965 South Third Street, Memphis, Tennessee,…