BARR v. DELTA AND PINE LAND COMPANY

No. 44427.

199 So.2d 269 (1967)

Dexter BARR, Commissioner & Chairman of the State Tax Commission, Complainant-Appellant, v. DELTA AND PINE LAND COMPANY, Defendant-Appellee.

Supreme Court of Mississippi.

May 22, 1967.


Attorney(s) appearing for the Case

Taylor Carlisle, James E. Williams, Jackson, for appellant.

Sillers, Roberts, Pearson & Eddins, Rosedale, for appellee.


PATTERSON, Justice.

This is an appeal from a decree of the Chancery Court of the First Judicial District of Bolivar County, wherein the court held that Delta and Pine Land Company was not liable for a tax levied on cotton gins at the rate of fifteen cents per bale ginned because the gins were owned by the company.

A stipulation of facts and testimony at the hearing shows that appellee owns and operates three cotton gins; that during the years of 1964 and 1965...

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