State Ex Rel. Susquehanna Ore Co. v. Bjornson

1 Reported in 259 N.W. 392, 262 N.W. 574. This is a proceeding by certiorari pursuant to 1 Mason Minn. St. 1927, § 2383, to review an order of the tax commission determining the amount of occupation tax due from the relator for the year 1933.

1 Mason Minn. St. 1927, § 2373, imposes an occupation tax of six per cent on all ores mined or produced in this state. Section 2374 prescribes the manner in which the value of the ores shall be ascertained and authorizes the deduction therefrom of royalties paid on the ore mined during the year. The question presented by this appeal is whether or not a…