International Harvester Co. v. State Bennett Mining Co.

Julius J. Olson, Justice.

Three cases are involved in as many appeals, all taken from judgments entered pursuant to findings. Tried together below and similarly submitted here, a discussion of the fact issues separately is unnecessary as the controlling facts apply to all.

To be noted, however, is the fact that the title in each of the cases is the reverse of what it should be. In the court below the. complaining taxpayers were petitioners and the state of Minnesota and Itasca county, as the tax-enforcing subdivision thereof, were the respondents. To the end that the record may accurately…