Robertson v. Southern Paper Co.

Citations

• 119 Miss. 113
• 80 So. 384

Syllabus

<p>1. Municipal Coepoeations. Authority of legislature. Encouragement of industry.</p> <p>The -legislature can confer upon towns and cities, by general laws, the power to encourage the establishment of manufactories within the corporate limits.</p> <p>2. Municipal Coepoeations. Exemptions. Ordinance. Validity.</p> <p>. Since section 182 of the Constitution expressly provides that the power to tax corporations shall never be surrendered or abridged by any contract or grant to which the state or any political subdivision thereof may be a party, where a factory had already been located or established when the board of aldermen entered into a contract to pass an ordinance extending the corporate limits, which was agreed to by a corporation, in consideration of the promise of the city officers that they would pass an exemption ordinance in favor of such corporation which was accordingly done. In such case the ordinance was ultra vires and void.</p> <p>3. Same.</p> <p>It is one thing to secure the location or establishment of manu-factories and quite another thing to exempt a factory already established, and a city has no power either under section 192 of the Constitution or, Laws of 1912, chapter 115, to exempt from taxation a factory already established in the corporate limits.</p>