DELL, CHIEF JUSTICE.
This is a proceeding to lower the valuation placed on real estate by the county assessor of Beltrami County for tax purposes for the year 1952. The respondents prevailed. Judgment was entered and petitioner appeals from the judgment.
Petitioner owns a farm of 133.64 acres consisting of three contiguous parcels described as Government lots 3 and 4 and the SW 1/4 SW 1/4 less the S 165 feet of the E 212 feet of sec. 33, T. 147, R. 33. This...
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