The Coconino sun., 1901-04-06
JUDGE ANDREWS JOKER.
He Secures An Important Amendment to tho Revenue Law of tho
 Territory.

When the revenue law was before the legislature, COncilman Andrews, of this county, secured an important amendment to it giving the boards of supervisors the power to regulate as- sessments, and compelling dissatisfied tax payers to pay their taxes before being entitled to an appeal. It was christened the Andrews joker and its provisions are as follows:
 "Any person, firm or corporation who is dissatisfied with his, their or its assessment as fixed by the board of equalization may appeal from the action of said board to the district court of the county in which said board holds it's sessions, on or before the - day of September following the adjournment of said board. Alp. peals shall be taken by written notice to that effect to the chairman or pre- siding. officer of the board of equaliza- tion and served upon the clerk of said board in the same manner as sum- mons in civil action: provided, that no appeal shall be taken unless the appellant shall, before the appeal, pay to the county treasurer of such county the full amount of taxes levied and assessed upon the property of the appellant by the board of supervisors
 in accordance with the valuation of such property as fixed by said board of equalization, which payment shall be accompanied by written protest addressed to and filed with such county treasurer, setting forth the reason why the person, firm or cOrpOr- ation making such payment deems the amount of such payment erroneous or excessive. At the time of such pay ment the county treasurer shall de- liver to the party making such pay ment receipt for the amount SO paid, which receipt shall be served upon the clerk of said board of equalization with a notice of appeal together with copy of such protest. Unless such
 payment is made before the taking of such appeal, the appeal shall be dis missed. Immediately upon the ser vice of such notice of appeal, the clerk of the board of supervisors shall transmit such notice, receipt and copy of protest, together with certified copy of the records of the proceedings of the board of equalization relating to the assessment of the person, firm or corporation taking such appeal, to the clerk of the district court Of such county. For such services the clerk of the board of supervisors shall re- ceive a fee of ten dollars which shall be paid by the party appealing to said clerk at the time of the service of the notice of appeal, and unless so paid the appeal shall be dismissed. Upon the filing of said notice of appeal and the certified copy of the records afore- said, the clerk of the district court shall docket the appeal in the name of the appellant as plaintiff and the county as defendant and such appeal shall be heard by the court, without a jury, at it's first session thereafter, un
 less both parties consent in writing to a continuance of such hearing. At such hearing the court shall hear evil dence touching the actual cash value of the property assessed, and shall take into consideration the character, whether improved or not, it's sur roundings, and, if it be productive, the amount of it's average annual yield, and from the evidence submitted shall determine the actual cash value of