State v. International Lumber Co.
Supreme Court of Minnesota
In the matter of proceedings for enforcement of personal property taxes for the year 1918 in Koochiching county, defendant filed US'- answer, claiming that the assessment was excessive; that it was made under demonstrable mistake of fact amounting to fraud and for an abatement of the same.
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In the matter of proceedings for enforcement of personal property taxes for the year 1918 in Koochiching county, defendant filed US'- answer, claiming that the assessment was excessive; that it was made under demonstrable mistake of fact amounting to fraud and for an abatement of the same. The testimony was taken before a referee who reported the evidence- and the matter was argued before McClenahan, -J., who made findings and ordered judgment in favor of plaintiff for $28,966.11. Defendant’s motion for amended findings of fact and conclusions of law, was denied. From an order denying its…
1Opinion of the Court
Pee Curiam.
This case is a companion to State v. Minnesota & Ontario Paper Co. supra, page 369, 180 N. W. 548, the appellants in the two cases being allied com*468panies at International Falls. The two oases, were argued and submitted together.
The appellant in this case attacks the 1918 assessment of its pulpwood, logs, ties, lumber and lath on the ground that the assessor placed an excessive valuation upon them. The property was listed for taxation by appellant’s comptroller, McLaren, under circumstances similar to those in the companion case. Its assessed value as determined by the assessor is…
2Cases cited1 opinion
- State v. Minnesota & Ontario Paper Co.Supreme Court of Minnesota · 1920