Note 122 — Chapter IV · THE LAW OF TAXATION
Reading edition
Wisconsin Central R. R. Co. v. Price County, 133 U. S., 496 (1890). As to exemptions, the decisions are conflicting. Not infrequently notices may be seen of exemption of manufacturing plants, or other industrials, from taxation, if they locate within a community. Mississippi in its constitution of 1890 made such exemptions by special ordinance. Such exemption has been held valid in Franklin Needle Co. v. Franklin, 65 N. H., 177; Florida Central Railway Co. v. Reynolds, 183 U. S., 476; Per contra, Brewer Brick Co. v. Brewer, 62 Maine, 62.