The copper era. (Clifton, Graham County, Ariz.) 1899-1911, 1902-01-30

IT viii be remembered by readers OF
the ERA that the board Of supervisors
OF Cochise county raised the Copper
Queen Company on its property return.
for last wears something over three mil
lion dollars. and at the same time
made several other raises on other com
panies in like proportion. The com
panies naturally concluded that they
were being uHjustly discriminated
against. for the raises amounted to
more than the returns made by all
other patented mines 10 the territory.
The several companies decided TO fight
the raises. and two of the cases, those
OF tn, Commonwealth company and the
Copper Queen company. were tried at
the recent sitting OF the court in
Cocbi5e county. The case Of the Com
monwealth company ". the county
was decided at the time in favor OF the
company. but the case OF the Copper
Queen company was taken under ad-
visement by the court. and the decision
by Judge Davis vas handed down FRI
day last. In the findings OF the court
the conclusion i reached that the So
500. 600 raise OF the Board on July l.
was mot based upon any information
or evidence had or obtained by them,
but was taken arbitrarily and capri
ciousiy, and FOR the purpose of impoa-
ing upon the plaintiff an unjust share
OF the burden OF taxation" but the
eoualized assessed valuation by the
Equalization Board on 1855, sos was
based upon Information and evidences
and was a bona fde decision Of the
questions before them for considera-
ton hence the valuation was properly
raised in the sum OF s35S 500, and after
deducting the SO, 800 admitted By the
plaintiff in its complaint, and upon
which the tax has been paid. the plain
tiff is Justly chargable with taxes
over and above what they have already
paid upon the sum of $3.50. 800 at the
rate of 800 per hundred, tO-vit: the
sum of 80, 1921, together with a penal
~ thereon OF per cent. as delinquent
taxes, making in all the sum of 50, $50
%"
Each side Is granted to February %
to prepare and submit a statement of
iacts and bill Of exceptions.
The total valuation Of all the prop
-rty OF the Copper Queen company a.
by them was Siil $50 -.
The tax upon this valuation was $l4.-
1872, which was rendered and paid
into the treasury. BY the decision Il
raise of $3.50, 392 was added, the tax up
IN which amounts TO S9,4S9.2T, thus
the total valuation of the company
property by the decision stands SI27,
J5l. 80, and the total taxes on the same
amounts to $2S, 1920. On behalf Of
he county, however, ths total amount
IF valuation Of the company property.
including raises, was So S33, 034, the
ak upon which was 1922, 90 90. BY
he decision the Copper Queen pays
y23, 20 80 taxes, which is S98, 95i 40 less |
han the county sued for.
The decision is of great importance
o tax payers in general, and mining
in particular, as it is 4 prac-
ical demonstration that the law will |
rot permit the supervisors to arbi !
rarily assess any one company out OF |
III proportion to others engaged in
he same business in the same county |
n territory. Cochise county gained ,
bout $4,000 by the raise over the re-
urn of the company, yet the decision |
; so emphatically in favor of the com
,any that it is thought the county may |
.npeal the case to a higher court.