
    IN THE MATTER OF THE PROCEEDINGS TO OBTAIN JUDGMENT FOR DELINQUENT REAL ESTATE TAXES FOR THE YEAR 1920. MARY E. HALE, OBJECTOR AND RESPONDENT.
    
    April 20, 1923.
    No. 23,443.
    Assessed valuation of real property excessive.
    In proceedings to enforce payment of delinquent real estate taxes for the year 1920 in Ramsey county, certain taxpayers filed answers, objecting that their land had 'been overvalued and seeking reduction of the assessments. The matter was heard by Haupt, J., who made an order reducing the valuation and directing judgment for taxes based thereon. From an order denying its motion for a new trial, San'born, J., the state appealed.
    Af-finned.
    
      Richard D. O’Brien, County Attorney, Harry H. Peterson, Assistant County Attorney, Carlton F. McNally, 'Corporation Counsel, and Arthur A. Stewart, Assistant Corporation Counsel, for appellant.
    
      Thomas C. Fitzpatrick, William F. Hunt, Bishop H. Schriber, William G. Graves, John P. Kyle, Kerr cG Richardson and R. A. Walsh, for respondent.
    
      
       Reported in 193 N. W. 596.
    
   PER CURIAM.

This is a proceeding to enforce payment of delinquent real estate taxes in Ramsey county for the year 1920. The appeal is submitted to this court on the same record and briefs as the case in which the Arcade Investment Company is respondent, the opinion of this court in that case being filed herewith and found at, page 502. The facts in the two cases áre identical except as to names, the amount of the assessment and the fact that the respondent herein paid the first half of the tax under protest instead of appealing to the 'board of abatement. The trial court made findings and ordered judgment the same as in that case and the opinion of this court in that case is controlling here and necessitates the affirmance of the order appealed from.

Affirmed.  