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CITY OF JACKSON v. SCHENLEY AFFILIATED BRANDS CORP.

No. 45928.

240 So.2d 451 (1970)

CITY OF JACKSON, Mississippi v. SCHENLEY AFFILIATED BRANDS CORP. et al.

Supreme Court of Mississippi.

October 26, 1970.

Attorney(s) appearing for the Case

John E. Stone, W.T. Neely, Valentine Surgis, Jackson, for appellant.

Cox & Dunn, Jackson, for appellees.

ROBERTSON, Justice:

Schenley Affiliated Brands Corporation, a New York corporation, applied to the City of Jackson, Mississippi, for an exemption from municipal ad valorem taxes on its manufactured products stored in a private warehouse in Jackson, Mississippi.

The City Council denied the application because the appellee was not a local manufacturer and its products were not manufactured in Mississippi. In the opinion of the City Council, the appellee did...

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