CASTLES, Justice.
This appeal is from a judgment of the district court of Fergus County in favor of the plaintiff involving taxation of net proceeds of mines. The appellants are the Fergus County Treasurer and the State Board of Equalization hereinafter referred to as the Board. The respondent is a mining operator of gypsum properties and will be referred to as the Company. Judgment in the district court was entered for the plaintiff for refund of tax paid under protest...
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