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clerk of the municipality, as the case may be, within the same length of time after the first Monday of May, 1922, as they would have had to so file the same after the first Monday of April, 1922, if the sale had been made on said first Monday in April, 1922. And the tax collectors of the various counties shall file the lists of lands struck off to the state at said sale for said taxes, in the offices of the clerks of the chancery courts of their respective counties within the same length of time after the first Monday of May, 1922, as they would have had to so filed the same after the first Monday of April, 1922, if the sale had been made on said first Monday in April, 1922. The owners of such property so sold for taxes shall have the right to redeem the same within two years from the day of sale as now provided by law.

Delinquent taxes-assignment of liens for.

SEC. 3. That any person delinquent for said taxes shall have the benefit of the provisions of House Bill Number 415 of the legislature of the state of Mississippi of 1922, and the liens for said taxes, damages or costs, shall be assignable prior to the first Monday of May, 1922, to the same extent and as fully as prior to the first Monday of April, 1922.

Provisions of H. B. 317 further extended.

Sec. 4. That House Bill No. 317 of the legislature of the state of Mississippi of 1922, approved February 1, 1922, and its provisions, are hereby continued in full force and effect to the same extent and as fully as though the same by its terms so provided, until May 1, 1922, any damages collected after March 31, 1922, and prior to this enactment, to be refunded to the parties paying the

same.

SEC. 5. That this act take effect and be in force from and after its passage.

Approved April 1, 1922.

CHAPTER 138.

HOUSE BILL No. 34.

AN ACT to encourage manufactures and new enterprises of public utility by exemption from taxation.

Taxes certain enterprises exempt from for five years.

SECTION 1. Be it enacted by the Legislature of the State of Mississippi, That new factories and new enterprises of public util ity hereafter established are granted exemption from ad valorem. taxation on tangible property used in, or necessary to, the opera

tion of the service or industry hereinafter named, but not upon the products thereof, for a period of five years, the time of such exemption to commence from the date of charter if a corporation, and if an individual enterprise, then from the commencement of work; the new manufactures and new enterprises of public utility to be exempted are enumerated as and limited to:

What property and industries are exempt.

Common carrier, standard gauge railroads.

All factories for making cotton goods; all woolen mills; all knitting factories; all factories for making hosiery; all rope factories; all factories for manufacturing machinery and farming implements in a finished state and ready for consumers use without additional process or labor; all factories for making automobiles, wagons, buggies, clothing or shoes complete; all factories for making furniture of either wood or metal for use in homes, hotels, schools or offices; all coffin factories; all factories for making cement, building tile, drain tile, brick, clay products, or products in which sand and clay are used; all factories for making glass or glass products; all wood veneering plants; all factories for making paper or paper products out of wood pulp; cotton stalks or other material; all factories for making soap or chemicals; all creameries, cheese factories, milk condensing plants and all pork packing and cold storage factories or plants; all factories for canning, packing or preserving food other than beverages, all tanneries and all factories for making leather or leather products; all factories run exclusively by water power; all conduit and pipe lines, pumping plants and other property and equipment and appliances used in the transportation and distribution of natural and artificial gas, crude oil and electricity and electricity for fuel, light and power, ice factories and hydro electric plants.

How exemption to be obtained.

Sec. 2. That a corporation or person claiming the exemption under the provisions of this act shall apply in writing to the auditor of public accounts, giving full information as to the property proposed to be exempted, the kinds of articles to be manufactured, and the date from which exemption is claimed; and the auditor, with the written advice of the attorney general, shall determine whether the property is exempt. The auditor shall notify the chancery clerk of the county in which any enterprise is so exempt, stating distinctly the property exempt and the date when such exemption began and ends, and the chancery clerk shall record such statement in a book to be kept in his office for that purpose, all decisions and opinions and statements furnished to the chancery clerk relative to exemption.

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Municipalities may grant like exemptions.

Sec. 3. That all municipalities may grant like exemptions for a period not exceeding five years, excepting railroads.

Property in trusts or combines barred from this exemption.

Sec. 4. That none of the provisions herein contained shall apply to factories or railroads which belong to a trust or pool combine. But this is not intended to apply to any corporation reorganized.

Sec. 5. That if any part of this act shall be held unconstitu tional, the other parts shall remain in force and unimpaired.

Sec. 6. That this act shall take effect and be in force from and after its passage.

Approved March 7, 1922.

CHAPTER 139.

SENATE BILL NO. 521.

AN ACT to amend House Bill 34 of the laws of 1922 so as to make certain additional exemptions.

Tax exemptions-H. B. 34 amended.

SECTION 1. Be it enacted by the Legislature of the State of Mississippi, That section 1 of House Bill No. 34, approved March 7, 1922, be, and the same is hereby amended so as to read as follows:

"Section 1. Be it enacted by the Legislature of the State of Mississippi, That new factories and new enterprises of public utility hereafter established are granted exemption from ad valorem taxation on tangible property used in, or necessary to, the operation of the service or industry hereinafter named, but not upon the products thereof, for a period of five years, the time of such exemption to commence from the date of charter, if a corporation, and if an individual enterprise, then from the commencement of work; the new manufactures and new enterprises of public utility to be exempted are enumerated as and limited.

to:

Property and industries hereby exempted.

Common carrier, standard gauge railroads.

All factories making cotton goods; all woolen mills; all knitting factories; all factories for making hosiery; all rope factories; all factories for manufacturing machinery and farming implements in a finished state and ready for consumers use with

out additional process or labor; all factories for making automobiles, wagons, buggies, clothing or shoes, or parts thereof; all factories for making furniture, fixtures, utensils, or implements, of either wood or metal, or other materials, for use in homes, hotels, schools or offices, all coffin factories; all factories for making cement, building tile, drain tile, brick, clay products, or products in which sand and clay are used; all factories for making glass or glass products; all wood veneering plants; all factories for making paper or paper products out of wood pulp, cotton stalks or other material; all factories for making soap or chemicals; all creameries, cheese factories, milk condensing plants and all pork packing and cold storage factories or plants; all factories for canning, packing or preserving food other than beverages, all tanneries and all factories for making leather or leather products; all factories run exclusively by water power; all conduit and pipe lines, pumping plants and other property and equipment and appliances used in the transportation and distribution of natural and artificial gas, crude oil and electricity and electricity for fuel, light and power, ice factories and hydro electric plants.

Sec. 2. That this act shall take effect and be in force from and after its passage.

Approved April 6, 1922.

CHAPTER 140.

HOUSE BILL No. 414.

AN ACT to amend section 4901 of the Mississippi code of 1906 so as to provide for the convening of the supreme court on the second Monday of September instead of the second Monday of October.

Supreme court-term of changed. Hemingway's code 3180.

SECTION 1. Be it enacted by the Legislature of the State of Mississippi, That section 4901 of the Mississippi code of 1906, be and the same is hereby amended so as to read as follows:

"A term of the supreme court shall be held twice in each year in the city of Jackson, to be styled the supreme court; and the terms shall commence the second Monday of September and the first Monday of March, and the court shall be kept open for the discharge of business for at least nine months of every year if the business therein should require."

Sec. 2. That this act take effect and be in force at the expiration of sixty days from its passage.

Approved February 27, 1922.

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CHAPTER 141.

SENATE BILL No. 502.

AN ACT redistricting the eighth and tenth chancery court districts of the state of Mississippi, and fixing the terms of chancery court in the counties comprising said districts, and fixing the time of holding circuit courts in the twelfth circuit court district of the state of Mississippi. Eighth chancery district-of what counties composed. Hemingway's code, secs 257,258, sup. 257, 258.

SECTION 1. Be it enacted by the Legislature of the State of Mississippi, That the eighth chancery court district of the state of Mississippi shall be composed of the following counties, to-wit: Greene, Perry, Harrison, Wayne, Jackson, Hancock, George and Stone.

Tenth chancery district-of what counties composed.

Sec. 2. That the tenth chancery court district of the state of Mississippi shall be composed of the following counties, to-wit: Simpson, Smith, Covington, Jefferson Davis, Lawrence, Marion, Lamar, Pearl River and Forrest.

Terms of court in eighth district.

Sec. 3. That the terms of the chancery court in the counties comprising the eighth chancery court district of the state of Mississippi shall be as follows:

In the county of Greene, on the second Monday of January, six days, and on the second Monday of July, six days.

In the county of Harrison, on the third Monday of January, eighteen days, on the third Monday of May, twelve days, and on the third Monday of September, eighteen days.

In the county of Wayne, on the second Monday of April, six days, on the second Monday of October, six days.

In the county of George, on the third Monday of April, six days, and on the third Monday of October, six days.

In the county of Hancock, on the fourth Monday of April, twelve days, and on the fourth Monday of October, twelve days.

In the county of Stone, on the second Monday of May, six days, and on the second Monday of November, six days.

In the county of Jackson, on the first Monday of June, twelve days, and on the first Monday of December, twelve days.

In the county of Perry, on the third Monday of June, six days, and on the third Monday of December, six days.