The Pascagoula democrat-star. (Pascagoula, Miss.) 1878-1920, 1896-04-24
A NEW LAW.

AN ACT to encourage manufactures
and To amend chapter 30 of the Acts
OF 1894, entitled AN act to amend
section 3744 of the Annotated Code
of the State of Mississippi, in rela-
ti0n to what property Is exempt
from taxation, approved February
I, 1894.
Sectiun /. Be il enacted by the Leg
islature Of the State Of Mississippi,
That chapter of the acts of 1891. en-
titled IAN act to amend section S1ii
Of the Annotated Code of the State
of Mississippi, in relation to what
property is exempt from taxation
be amended so as to read as follows:
The following property, and no 9th
er, shall be exempt from taxation, to-
wit:
(a( All cemeteries used exclusively
for burial purposes.
(b) All property, real or personal,
belonging to the United States.
(cl All property, real or personal,
belonging to this State, or to any
county or municipal corporation
thereof.
(d) All property. real or personal.
belonging to any religious or charlta-
bic society, or Incorporated institu-
tion for the education of youth, used
exclusively for the purpose of such
society OF institution, and not for
profit.
lei All property, real or personal,
held and occupied by the trustees of
schools, and school lands of the re-
spcctive townships, for the use Of
public schools.
() Property appropriated to and oc-
cnpied and used for any hospital or
charitable institution.
" Wearing apparel OF every person,
not including jewelry and watches.
(h) Provisions on hand necessary for
family consumption.
O) All farm products raised in this
State.
O) One gun for each owner, kept for
private use.
(k) All poultry.
Cd Household furniture, not to ex-
coed two hundred and fifty dollars in
value.
(Il( lWO COWS dnu calves.
(n) Ten head Ut sheep and goats.
() All colts foaled in this State,
under three years.
(p) Farming implements used for
agricultural purposes.
(q( All property Of agricultural and
mechanical associations, and OF fairs
used for promoting their object.
FRY Tho libraries NJ npTSnnS
(S) All pictures or works of art not
kept II offered for sale rs merchandise.
IT. The tools of any mechanic nee
essary for carrying on his trade.
(u) Ten head Of hogs, and
w All permanent factories or plants
Of the hereinafter named which Shall
hereafter be established in this State
before the first day of January, 1906.
shall be exempt from all state. county
and municipal taxation for a period
Of ten years, tO-wlt: All permanent
factories for working cotton. jutc
ramic, wool, silk, furs or metals: al
permanent pork.packing and cold
storage factories or plants. where tie
amount Of capital invested Shall not
be less than ten Thousand dollars
all permanent factories for manufac
turing machinery, implements, o.
articles of use in Il finished State an(
ready for consumers use without ad
ditiOnal process Of labor: all pcrma
nent factories for making wagons
carriages, buggics, clothing or she's
complete; all permanent factories 70
making barrels or boxes complete
whether cOopercd loose, ready 70
transportation; all permanent addi
tions or extensions, costing not les
than ten Thousand dollars, hcrcalte
made before January !, 1906, to an,
permanent factory or plant hcreafte
established under the provisions o
this act. Any exemption claimed I'm
der this act shall commence from tn
date IF the charter il the factory o
establishment be q corporation; an,
from the date of beginning working
operations il the same be an individ
ual enterprise. Any factory whic'
has been abandoned for not less tina
three years, and commencing opera
tiOns within two years from NOvembc
/, 1896. shall be entitled to such cN
cmption. A corporation or person
claiming exemption under this para
, graph (~v)sllall apply in writing to tn
Auditor Of public accounts, givin
full information as to the prOpcrt
!, proposed to he exempted, the kind u
' articles to be manufactured; and til
. Auditor, with the written advice {
> the Attorney General, shall drtcrmin
whether the property is exempt. Tn
Auditor shall notify the assessor
the county or municipality, in writin
of his decision in the premises. sta
S ing the property TO be exempted, an
n the date when the exemption begir
:. and ends. A factory or manufacture
belonging to or being a trust, cOmbir
4 or pool, shall not enjoy exemptiU
from taxation. All crcameries estal
lished in this State within two yea
last past from April |, 1896, and a
those which shall be established her
after before January the first, 1S9
e shall be exempt from all taxation Il
r ten years. under the terms and cOnd
!, ti0ns Of this act.
Sec. 2. That this act take cffc,
and be in force from and after j
4 passage.
Approved March %, 1896.