Oliver Iron Mining Co. v. Lord

These are suits to restrain and prevent the enforcement of a taxing act adopted by the State of Minnesota, April 11, 1921, c. 223, Laws 1921. The principal sections of the act are copied in the margin 1 and may be summarized as follows: The first subjects all who are “engaged in the business of mining or producing iron ore or other ores” within the State to the payment in each year of “ an occupation tax ” equal to 6 per cent, of the value of the ore mined or produced during the preceding year,— such tax to be “ in addition to all other taxes.” The second directs that the tax be computed on…