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NORTHWESTERN IMP. CO. v. MORTON COUNTY

No. 7188.

47 N.W.2d 543 (1951)

NORTHWESTERN IMP. CO. v. MORTON COUNTY.

Supreme Court of North Dakota.

April 12, 1951.

Attorney(s) appearing for the Case

E. T. Christianson, Atty. Gen., Nels G. Johnson, Special Asst. Atty. Gen., and C. J. Schauss, State's Atty., Mandan, for appellant.

E. T. Conmy and E. T. Conmy, Jr., Fargo, for respondent.

Cox, Cox & Pearce, Bismarck, as amici curiae.

ILVEDSON, District Judge.

This is an action to set aside certain tax liens claimed by Morton County on coal and iron rights held by the plaintiff on lots 3 and 4 and the east half of the southwest quarter of section 19, township 137 north, range 82 west in Morton County, North Dakota. The tax enactment under attack in this case consists of Sections 57-4901, 57-4902 and 57-4903 of the 1949 Supplement to the NDRC 1943:

"57-4901. Privilege Tax Imposed. For the...

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