Legal Opinion
State Ex Rel. Inter-State Iron Co. v. Armson
Supreme Court of Minnesota
Decided February 26, 1926No. 24,970PublishedCited by 32 opinions
1Opinion of the Court
Lues, C.
Certiorari to review the determination by the Minnesota Tax Commission of the occupation tax for the year 1924 to be paid by the Inter-State Iron Co. and the Leetonia Mining Co. The interpretation of L. 1921, p. 274, c. 223, as amended by L. 1925, p. 422, c. 307, and the propriety of the commission’s application of the law are to be considered.
The' general powers and duties of the commission are defined by G. S. Í923, § 2364. Chapter 223 provides that one of their duties is to determine the value of iron ore mined each year in the state of Minnesota. The relators are here asserting…
2Cases cited15 opinions
- Stratton's Independence, Ltd. v. HowbertSupreme Court of the United States · 1913
- Oliver Iron Mining Co. v. LordSupreme Court of the United States · 1923
- State ex rel. Dybdal v. State Securities CommissionSupreme Court of Minnesota · 1920
- State v. Royal Mineral Ass'nSupreme Court of Minnesota · 1916
- State v. EvansSupreme Court of Minnesota · 1906
10 more not listed; retrieve them via the Exa API.
3Cited by32 opinions
- Lake Superior Consolidated Iron Mines v. LordSupreme Court of the United States · 1926
- Red Owl Stores, Inc. v. Commissioner of TaxationSupreme Court of Minnesota · 1962
- Village of Aurora v. Commissioner of TaxationSupreme Court of Minnesota · 1944
- Western Auto Supply Co. v. Commissioner of TaxationSupreme Court of Minnesota · 1955
- Sevcik v. Commissioner of TaxationSupreme Court of Minnesota · 1959
27 more not listed; retrieve them via the Exa API.