Yocona Cotton Mills v. Duke

Mississippi Supreme Court

Yocona Cotton Mills v. Duke

71 Miss. 790

Mississippi Supreme Court·Decided March 15, 1894·Published

Opinion

Campbell, C. J.,

delivered the opinion of the court.

If ingenuity could raise a doubt, under the “ exemption ordinance” of the constitutional convention, adopted November 1, 1890, as to whether a pre-existing factory then in operation was intended to be exempted from taxation, by look[792]*792ing alone to its first sentence, it must certainly vanish when the next sentence is read, which, by express enumeration, excludes all pre-existing factories, except such as come within the terms of that sentence.

Affirmed.

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Campbell, C. J.,

delivered the opinion of the court.

If ingenuity could raise a doubt, under the “ exemption ordinance” of the constitutional convention, adopted November 1, 1890, as to whether a pre-existing factory then in operation was intended to be exempted from taxation, by look[792]*792ing alone to its first sentence, it must certainly vanish when the next sentence is read, which, by express enumeration, excludes all pre-existing factories, except such as come within the terms of that sentence.

Affirmed.

Yocona Cotton Mills v. Duke, 71 Miss. 790 (Mich. 1894).

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