RESERVE MIN. CO. v. STATE

No. 50957.

310 N.W.2d 487 (1981)

RESERVE MINING COMPANY, Respondent, v. STATE of Minnesota and Arthur C. Roemer, Commissioner of Revenue, Appellants.

Supreme Court of Minnesota.

September 25, 1981.


Attorney(s) appearing for the Case

Warren Spannaus, Atty. Gen., C. H. Luther, Deputy Atty. Gen., and Paul R. Kempainen, Sp. Asst. Atty. Gen., Dept. of Revenue, St. Paul, for appellants.

Hanft, Fride, O'Brien & Harries, Edward T. Fride, Raymond L. Erickson and Paul J. Lokken, Duluth, for respondent.

Heard, considered, and decided by the court en banc.


WAHL, Justice.

The State of Minnesota appeals a judgment of the Lake County District Court holding the Minnesota taconite tailings tax, Minn.Stat. § 298.24, subd. 2 (1980) unconstitutional as a bill of attainder in violation of U.S.Const. art. I, § 10, cl. 1 and Minn.Const. art. I, § 11, as a violation of the separation of powers doctrine under U.S.Const. art. I, § 1, art. II and art. III, § 1, and Minn.Const. art. III, and as an impairment...

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