RODGERS, Justice:
The legal question presented to the Tax Commission in this case was whether or not the Mississippi-Alabama State Fair, Inc. was a "private fair" or a "county, State or community fair" within the meaning of section 9083, Mississippi Code 1942 Annotated (Supp. 1968). The Mississippi State Tax Commission contends on appeal that the fair is a "private fair" and not such a "community fair" as is exempt from taxation under the foregoing Code section.<...
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