Board of Supervisors v. Mid-South Mfg. Co.

The question in this case is whether or not appellee, a garment manufacturing corporation, is entitled to exemption from all ad valorem taxes both state and local for the five-year period beginning the 10th of December, 1938. The board of supervisors granted the exemption. The exemption covered only the machinery and equipment. The appeal is from that order.

The statutes involved are Section 3109 of the Code of 1930-, and amendments thereto and Chapter 1, Section 19 of the 1st Extraordinary Session of 1936. The Code section was amended by Chapter 293 of the Laws of 1932, Chapter 159 of the…