Newberry Mills, Inc. v. Dawkins

(dissenting) :

I most respectfully dissent as to the disposition of the first stated question in the majority opinion. The answer to this question, which this Court has not heretofore needed to expressly decide, depends upon the meaning and intent of the several sections of our Constitution dealing with ad valorem property taxes. It is elementary law that in constructon of constitutional provisions words are presumed to be used *17in their ordinary and peculiar meaning. It is further elementary that where the language of such is plain, clear and unambiguous, there is neither room nor need for…