State v. Crete Mining Co.

Lees, C.

The state sued to collect the occupation, tax imposed by virtue of chapter 228, p. 274, L. 1921, which went into effect on April 11, 1921. The issues were tried by the court without a jury, judgment for the state was ordered, and defendant appealed.

The'substance of the findings is that between January 1, 1921, and April 10, 1921, the defendant was engaged in the business of mining iron ore, but was not so engaged in any portion of the year 1921 after April 9. The question for determination is whether in these circumstances the defendant is subject to the tax.

In section 1 of the act we…