GOLD KIST v. JONES

28471.

231 Ga. 881 (1974)

204 S.E.2d 584

GOLD KIST, INC. v. JONES et al.

Supreme Court of Georgia.

Decided March 7, 1974.

Rehearing Denied March 21, 1974.


Attorney(s) appearing for the Case

Alston, Miller & Gaines, Francis Shackelford, Ronald L. Reid, W. Terence Walsh, Robert C. Lower, Robert E. Lanyon, for appellant.

Culpepper & Culpepper, Sampson M. Culpepper, Arthur K. Bolton, Attorney General, Richard L. Chambers, H. Perry Michael, Assistant Attorneys General, for appellees.


GRICE, Presiding Justice.

The controlling factor in this appeal is whether farm products held by a nonprofit marketing cooperative under contracts with the farmers, either as inventory or processed into other products, can be considered to be "remaining in the hands of the producer" as contemplated by the Georgia Constitution, and therefore exempt form taxation.

The question arose when Gold Kist, Inc. filed a suit in the Superior Court of Peach County against...

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