State v. Fritch

Appeal from the order denying defendants a new trial in proceedings to enforce payment of delinquent taxes on real estate in Kittson county.

The court, made findings reducing the valuation and tax upon the several tracts. But the claim is made that as so reduced it is still excessive. It is further contended that the assessments as made-in the two townships involved reveal such an unfair discrimination between improved and unimproved lands that the assessments upon defendant’s unimproved lands should be reduced to a proportionate level with the assessments upon the improved.

The lands in…