The silver messenger. (Challis, Idaho) 1890-1912, 1900-12-25

vide by provision in the funda-
mental law of the state for the
exemption from taxation of what
was known and recognized as
among the most, if not the most, |
valuable property in the state,
when the same had become a !
legitimate subject of taxation.
Of course, so long as the title
remains in the government,
'mines and mining Claims" like
any other claim to land, are not
the subject of local taxation, but
when they cease to be property
of the United States, when the
fee has passed from the United
States to the citizen, then they
are, as all other property of the
citizen is, subject to taxation, un-
less exempted by positive and
unequivocal law.
1t is true that many of the
richest producing mines in the
country are held as mining
claims" the owners thereof cleo
ting, presumably for the very
purpose of evading local taxa
ton, to so hold them rather than
perfect the title in themselves
by securing patents thereto. But
this is an option resulting from
the policy of the federal law,
matter which we are not permit
ted to consider. Uniformity of
taxation is an elementary princi-
ciple, recognized by the constitu-
ton, 1.-The Legislature may allow
such exemptions from taxation
from time to time as shall seem
necessary and just, and all exist
ing exemptions provided by the
laws of the territory shall con-
tinue until changed by the legis-
lature of the state" Constitu-
ton of Idaho, Article VII, Sec
ton 5.
1t will not do in the considera-
ton of this case, to place too
much reliance upon the decisions
in California and Nevada; the
conditions are so very different.
We have no laws in this state
subjecting the product of mines
to taxation, and. if the conten-
ton of respondent is to obtain,
the result is that all mining
property in the state escapes
taxation, except the machinery
, and improvements thereon" and
this in the face of the fact, we'll
known to all, that the heaviest
burden of the expense of the
state government come from the
mining counties, not only in the
protection of property, but in the
/ punishment of crime.
1t is objected that many pat
ented mines are on-productive,
so also is much other property
in the state, but the law provides,
Sec. 1, Laws 1899, p. 215. Gall
, taxable property must be assess
, ed at it's full cash value" If A.
) owns 100 acres of land, all OF
which is under Improvement, and
) from which he is receiving a
7 large yearly revenue, it is not
presumable, that B. who owns
100 acres of sage brush land ad-
joining him, none or but very
small part of which is under i'm
provement and from which B. is
receiving no revenue whatever
will be assessed at the same val
ue as that of A. And it is pre-
sumable that the like rule will be
/ obtained in regard to mines, GER
tainly if regard is had to the law
That the legislature has the alb
solute authority to exempt al
} mines and mining property from
3 taxation is unquestioned, but
J such intention should be express
. ed in direct and unequivoca
r terms. Questions Of such impor
t lance, involving such vital con
) sequences to the state and to the
a people, ought not to be left tt
the balibility of construction.
r The judgment of the Distric
: Court is reversed, cause remand
! ed with instructions to enter
! judgment in favor of the defend
e ant, dismissing the action, will
t costs of appeal to appellant.
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"About five years ago wa