Yocona Cotton Mills v. Duke

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 looking 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.