ETHRIDGE, J.
Appellee, Advertiser Publishing Company, Inc., appealed to the Circuit Court of Jackson County from an assessment by the City of Pascagoula of the company's 1953 personal property taxes. The appeal was taken under Code of 1942, Sec. 1196, which provides in part: "... the controversy shall be tried anew in the circuit court at the first term, and be a preference case, and, if the matter be decided against the person who appealed, judgment shall be rendered...
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