State v. Delaware Iron Co.

Taylor, C.

These proceedings were brought to enforce the payment of taxes upon real estate in the county of Itasca for the year 1921. The amount claimed included a tax levied under and pursuant to chapter 271, p. 282, of the Laws of 1919. The - defendants above named, owners of real estate in that county, severally interposed answers asserting that this statute violated the constitutional provisions forbidding special legislation, and that the tax levied thereunder was illegal and void. Judgment was rendered against the respective parcels of land for the full amount of the tax claimed, and the…