Craig v. Ingalls Shipbuilding Corporation
| Decision Date | 26 January 1942 |
| Docket Number | 34786. |
| Citation | 5 So.2d 676,192 Miss. 254 |
| Court | Mississippi Supreme Court |
| Parties | CRAIG, State Tax Collector, v. INGALLS SHIPBUILDING CORPORATION. |
J F. Galloway, of Gulfport, for appellant.
Ford & Ford, of Pascagoula, and D. W. Strickland, of Birmingham, Ala., for appellee.
The appellee, a shipbuilding corporation, has its shipbuilding plant in this State in the City of Pascagoula, Jackson County. On the 1st day of January, 1940, it was and had been for some time engaged in building four ships for the Federal Government under contracts with the United States Maritime Commission, an arm of the Federal Government. The ships were being built under what is commonly known as cost-plus contracts, and for the building and completion of each the shipbuilding corporation was to receive approximately $2,500,000. On the 1st of January, 1940, some of the ships were partially constructed. They consisted of hulls and parts assembled to go into their construction. The corporation had not made returns for state-county and municipal assessments for ad valorem taxes. The State Tax Collector, becoming aware that such had not been done, applied to and had the tax assessing officers of the county and municipality to assess the property. That was done. The assessment was for $27,720. (The municipal assessment is not involved here but is pending in the court below awaiting the result of this appeal.) The corporation made objections to the assessments before the Board of Supervisors, which were sustained and the assessments set aside. From that judgment of the board, the State Tax Collector appealed to the Circuit Court, in which court the action of the Board of Supervisors was affirmed. From that judgment, this appeal is prosecuted by the State Tax Collector. The cause was tried in the Circuit Court on the assessment made by the County Assessor, the proceedings before the Board of Supervisors and agreed facts, and a copy of the shipbuilding contracts involved and photographs showing hulls of the ships and property assembled to go into their building. The parts of the shipbuilding contract necessary to have in mind in considering the case are:
"Article 23: Title. The title to all materials, equipment, supplies and all other property assembled at the Contractor's plant or elsewhere for the purpose of being used for the construction of the vessel as well as title to the vessel itself, on account of which payments are made shall immediately be vested in the Commission: Provided, however that nothing herein contained shall be construed as a waiver by the Commission of its right to require the Contractor to replace, at Contractor's expense, unsatisfactory workmanship or materials as herein provided: Provided further, that the Contractor shall have an equity...
To continue reading
Request your trial
-
City of Detroit v. Murray Corporation City of Detroit v. Murray Corporation United States v. City of Detroit United States v. Township of Muskegon Continental Motors Corporation v. Township of Muskegon
...Read-York, Inc., 7 Cir., 152 F.2d 313, 316, 317; Douglas Aircraft Co. v. Byram, 57 Cal.App.2d 311, 134 P.2d 15; Craig v. Ingalls Shipbuilding Corp., 192 Miss. 254, 5 So.2d 676; State ex rel. Superior Shipbuilding Co. v. Beckley, 175 Wis. 272, 185 N.W. 199; and cf. Kern-Limerick, Inc. v. Scu......
-
Ford Motor Co. v. Korzen
...v. Connelly, 145 Conn. 161, 140 A.2d 479; General Motors Corp. v. State Tax Comm., 182 Kan. 237, 320 P.2d 807; Craig v. Ingalls Shipbuilding Corp., 192 Miss. 254, 5 So.2d 676. While defendants have pointed out differences in detail between the government contracts involved in the preceding ......
-
Boeing Company v. United States
...the legality of the partial payment article. 4 The court relied heavily on the holding in the similar case of Craig v. Ingalls Shipbuilding Corp., 192 Miss. 254, 5 So.2d 676 (1942). Instead of a fixed price contract with a partial payment clause, the contractor in Craig held a cost-plus con......
-
Consolidated Diesel Elec. Corp. v. City of Stamford
...225 Md. 404, 171 A.2d 479; Continental Motors Corporation v. Town of Muskegon, 365 Mich. 191, 112 N.W.2d 429; Craig v. Ingalls Shipbuilding Corporation, 192 Miss. 254, 5 So.2d 676. We find no merit to the defendant's contention that the title was vested in the government for security purpos......