State Ex Rel. Shenango Furnace Co. v. Armson

Certiorari to review' the determination by the Minnesota tax commission of the occupation tax of The Shenango Furnace Company, the relator, for the mining operations of the year 1925. The tax commission refused to deduct from its valuation of the ore production of the Shenango and Webb mines so-called advance royalties which the relator claims it paid when it acquired assignments of leases of these mines along with the transfer of other property in 1906. Whether the commission erred in refusing to make the deductions claimed by the relator or deductions in some amount is the ultimate question.