NELSON, JUSTICE.
The case before us concerns the administration of the occupation tax on mining of iron ore in Minnesota under M.S.A. c. 298 and the method of assessment against the Oliver Iron Mining Company for the year 1946. The Oliver Iron Mining Company, respondent herein, will hereinafter be referred to as the taxpayer; the commissioner of taxation, relator herein, as the commissioner; and the Board of Tax Appeals as the board.
The occupation tax returns...
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