State Ex Rel. Inter-State Iron Co. v. Wallace

Holt, Justice.

Certiorari to review a decision of the Minnesota tax commission.

In 1901 Peter L. Kimberly was the owner of (1) the fee of the Lincoln Mine, (2) all iron ore and other ore in the Columbia Mine, and (3) the Northern Ore Company, a corporation, which was-the owner of a state lease of the Grant Mine, a state-owned property. On April 16, 1901, Kimberly entered a written agreement with Jones & Laughlins, Limited, a Pennsylvania limited copartnership, acting for the benefit of relator. Under this agreement, if title to these properties was satisfactory, Kimberly Avas to be paid…