ROYAL MINERAL ASS'N v. LORD

Nos. 99, 100, 102, 111, 119, 124, 125.

13 F.2d 227 (1926)

ROYAL MINERAL ASS'N et al. v. LORD et al., and six other cases.

District Court, D. Minnesota, Fifth Division.

January 15, 1926.


Attorney(s) appearing for the Case

Washburn, Bailey & Mitchell, of Duluth, Minn., for plaintiffs Royal Mineral Ass'n and Boeing and others.

W. D. Bailey and J. W. Hunt, both of Duluth, Minn., for plaintiffs Whiteside, Merrimac Mining Co., and others.

C. A. Severance, George W. Morgan, and Davis, Severance & Morgan, all of St. Paul, Minn., and Frank D. Adams and Elmer F. Blu, both of Duluth, Minn., for plaintiffs Lake Superior Consol. Iron Mines and others.

Mitchell, Doherty, Rumble, Bunn & Butler, of St. Paul, Minn., Beaumont, Smith & Harris, of Detroit, Mich., Weadock & Weadock, of Saginaw, Mich., and M. J. Cavanaugh, of Ann Arbor, Mich., for plaintiffs Burrows and others.

John R. Van Derlip, Fred B. Snyder, Edward C. Gale, and Snyder, Gale & Richards, all of Minneapolis, Minn., for plaintiffs Bardwell and others.

L. P. McNally, of Minneapolis, Minn., for defendant Sargent Land Co.

Clifford L. Hilton, Atty. Gen., G. A. Youngquist, Asst. Atty. Gen., and Patrick J. Ryan, of St. Paul, Minn., for all other defendants.


CANT, District Judge.

During the year 1921, the Legislature of the state of Minnesota enacted chapter 223 of the laws of that year. This act provided for the levy of a tax payable annually and amounting to 6 per cent. of the valuation of all ore mined or produced within the state during the calendar year. Under the act such valuation is ascertained by making certain deductions from the value of such ore at the place where the same is brought to the surface of the...

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