State Ex Rel. City of South St. Paul v. McNiven

This is a proceeding in certiorari on the relation of the city of South St. Paul and two taxpayers to review the proceedings of the Minnesota tax commission in reducing the taxable value of the property of Armour & Company at South St. Paul, where that company owns land and numerous buildings and machinery that make up its packing plant. The assessment here involved is that for the year 1930 and was made by the city assessor. He fixed the total taxable value of the Armour buildings for taxation at the sum of $2,148,951. Upon review of this assessment by the city board of review of South St.…