State Ex Rel. the Shenango Furnace Co. v. Armson

Taylor, C.

Certiorari to review the order of the tax commission determining the amount of the occupation tax of the relator for the year 1927 on iron ore taken from the Shenango mine in that year. The statute provides that in fixing the value of ore for the purpose of computing the tax the amount of royalties paid on the ore shall be deducted. G. S. 1923, § 2374(4), L. 1921, p. 274, c. 223, § 2. Advance royalties in the form of a lump sum paid for a lease under which the ore is mined come within this provision and are to be deducted. State ex rel. Inter-State I. Co. v. Armson, 166 Minn. 230,…