State v. Duluth, Missabe & Northern Railway Co.

Loring, Justice.

These appeals by the state arise out of three of the five actions brought by it under L. 1933, c. 405, § 45, to impose upon the defendant railway companies and upon the Oliver Iron Mining Company and the Proctor Water & Light Company the tax provided for in § 2 of that chapter; that is, the “annual tax for the privilege of existing as a corporation or of transacting any local business within this state * * * measured by its taxable net income.” All the corporations involved in the five suits are and were during the year 1933 wholly owned by the United States Steel Corporation.…