Combined Metals Reduction Co. v. State Tax Commission

WADE, Justice.

Appeal by the State Tax Commission from judgments entered against it in favor of the mining companies, the respondents herein.

Each of the mining companies had filed a complaint against the Tax Commission to recover occupation taxes paid under protest for the year 1943. The issues in all the cases being the same they were consolidated for trial. The cases were submitted on written stipulations of the facts and the court’s findings and conclusions were based on these stipulations.

During the course of this last war, our Federal government found it necessary in order to prevent…