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PETTIBONE v. COOK COUNTY, MINNESOTA

No. 11847.

120 F.2d 850 (1941)

PETTIBONE et al. v. COOK COUNTY, MINNESOTA.

Circuit Court of Appeals, Eighth Circuit.

June 16, 1941.

Attorney(s) appearing for the Case

John D. Jenswold, of Duluth, Minn., and Charles Wangensteen, of Chisholm, Minn. (Austin & Wangensteen, of Chisholm, Minn., and Jenswold & Dahle, of Duluth, Minn., on the brief), for appellants.

George B. Sjoselius, Sp. Asst. Atty. Gen., of Minnesota (J. A. A. Burnquist, Atty. Gen. of Minnesota, Chester S. Wilson, Deputy Atty. Gen. of Minnesota, and E. P. J. Chapman, Cook County Atty., of Grand Marais, Minn., on the brief), for appellee.

Before SANBORN, WOODROUGH, and THOMAS, Circuit Judges.

SANBORN, Circuit Judge.

The appellants and their predecessors in interest, from 1888 to 1934, inclusive, paid to Cook County, Minnesota, the real estate taxes levied each year by that County upon certain islands in Saganaga, a boundary lake lying partly in the United States and partly in Canada. These taxes were levied by the County and were paid by the taxpayers in the belief that the islands were within the boundaries of Cook County and of the United States. In...

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