State v. Oliver Iron Mining Co.

Julius J. Olson, Justice.

We have for review orders of the trial court refusing new trials after findings and orders for judgment had been entered in proceedings brought by the state to enforce the unpaid taxes levied upon 43 iron ore mines on the Mesaba Range, St. Louis county, the issue being whether the trial court reached proper results in respect to the values of these mines for taxation purposes as of May 1, 1932.

Defendant Oliver Iron Mining Company and 14 other subsidiaries of the United States Steel Corporation declined to pay the last half of the 1932 taxes upon 36 iron ore mines in…