Mississippi Supreme Court, 1894

Yocona Cotton Mills v. Duke

Yocona Cotton Mills v. Duke
Mississippi Supreme Court · Decided March 15, 1894 · Campbell
71 Miss. 790

Yocona Cotton Mills v. Duke

Opinion of the Court

Campbell, C. J.,

delivered the opinion of the court.

If ingenuity could raise a doubt, under the “ exemption ordinance” of the constitutional convention, adopted November 1, 1890, as to whether a pre-existing factory then in operation was intended to be exempted from taxation, by look*792ing alone to its first sentence, it must certainly vanish when the next sentence is read, which, by express enumeration, excludes all pre-existing factories, except such as come within the terms of that sentence.

Affirmed.

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