State v. Penn Mutual Life Insurance

1 Reported in 269 N.W. 37. Defendant appeals from the order denying its motion for a new trial in the delinquent tax proceedings to enforce the taxes for the years 1932 and 1933 as to lot 105 in block 17, Duluth Proper, Third Division, commonly known as Nos. 617-619, West Superior street, in the city of Duluth. The defenses were excessive valuation of the lot and discrimination. By stipulation the 1933 tax is to abide the decision in respect to the 1932 tax, since there is no assessment of real estate in the odd-numbered years. There was no evidence offered of discrimination, and the sole…