State v. Isle Harbor Land Company

This is a proceeding to enforce taxes against land owned by the defendant, Isle Harbor Land Company, in 40-26, 41-26 and 43-25 in Mille Lacs county. The court fixed the valuations and ordered judgment. The defendant appeals from the order denying its motion for a new trial.

The court fixed the value of the lands at $12 per acre, except that the value of one tract was fixed at $10 and of another at $15. The defendant claimed that their values ran from $6 to $9. There were $720 acres in all. The valuations were fixed substantially below the values of the taxing officers. These lands are somewhat…