State Ex Rel. Burnquist v. Commissioner of Taxation

Holt, Justice.

Certiorari to review a decision of the board of tax appeals.

There is no dispute as to the facts. Intervener, the taxpayer here involved, on January 1, 1938, held two separate mining leases to two mines in Itasca county. The one mine is the Holman-Brown and the other the Canisteo. They are not contiguous. The owner and lessor is the same party in both leases. The Holman-Brown lease is dated July 1, 1926, and the Canisteo, July 1, 1929. Each lease provides for a minimum output or, in lieu, advance royalty payments. By Avritten agreements, executed October 1, 1937, and June 14,…