Restaurant Report - Tycoons in Duluth, Minn. - NYTimes.com If you're going to open a restaurant celebrating millionaires, Duluth, Minn., is a surprisingly appropriate place to do it: at the turn of the 20th century, the city had more of them per capita than any other in the country. For the owners of Tycoons, which made its debut last winter as the national Occupy movement was still in full swing, though, the timing wasn't ideal. But the restaurateurs Rod Raymond and Tim Nelson were careful to combine their $2.3 million restoration of the one-time City Hall, built in 1889, with a healthy dose of cheekiness, combining real-deal elements of Duluth's affluent past with a down-to-earth attitude. Formally dressed servers dish up hot dogs served with "Epic Cheese Sauce," while the young and hip drink Grain Belt at a table made of 620-year-old redwood. There are glittering chandeliers and sleek black chairs, but old (and now worthless) stock certificates decorate the bathroom. "We don't want to be the 1 percent," Mr. Raymond said. We're actively avoiding it. On a recent visit, the atmosphere was far from elitist. Our server sincerely congratulated me on successfully opening all of the sherry-and-basil steamed mussels I had ordered. The food shared that sense of pleasant earnestness. The enormous bowl of mussels came with a chewy slice of grilled baguette, luscious with butter, garlic and just a hint of char. A remarkably juicy roast chicken was locked inside a salty crust, and served with garlicky steamed brussels sprouts and roasted purple potatoes. With a smoky hit of Woodford Reserve bourbon in the sauce, meltingly tender ribs were both sweet and savory. Since Mr. Raymond and Mr. Nelson also own a brewery just four blocks away, the real action happens at the first-floor bar. (There's a speakeasy-style bar in the subbasement, too, with rough-hewed stone walls and a bar of reclaimed hardwood. But you didn't read about it here.) The house-made Apricot Wheat beer, with intense dried apricot on the nose and a bready finish, is luxurious, as is the creamy Peerless Porter. Both taste fresh and pure, brewed with water from Lake Superior. So is all this luxury sincere or ironic? When you're sitting back in one of Tycoons" plush armchairs with a glass of Scotch, you'd be excused for not trying to figure it out. After all, 99-percenter anger aside, it feels pretty good to be a pretend millionaire. Tycoons Alehouse and Eatery, 132 East Superior Street, Duluth, Minn.; (218) 623-1889; duluthtycoons.com. Average meal for two, without drinks or tip, $70.