Williams news., 1903-09-26
MINE TAXATION AGAIN.
Some Day the Big Companies Will Pay
 Their Just Share.

III tdSdpdl COuutS iS iu hdhu a peculiar complication over the as sessment and taxation of the United Verde mine, which is decidedly in teresting and will come up for ad iustment before the next term of the district court. The assessor raised the assessment of the United Verde Mining Company from $5O0,- 900 to more than $1 100000. Like the Copper Queen Company in Cochise county three years ago, the United Verde refused to pay the increased assessment, and on the same grounds, viz: that the assess ment was approximately greater than that levied upon other mining properties within the territory. They did not set forth that the as- sessment was excessive per Sc, but that some other companies were getting off with lighter assessments. In a suit in the district court of Yavapai county over the difference, Judge Sloan decided against the United Verde on the ground that it had not fulfilled the requirements of the territorial statute which pre-. scribes that appeals from tax as- sessments can be had only after the appealing party has paid into the county treasury the full amount charged against him on the books of the county tax collector. Cit will be recollected in the Cochise county case Judge Davis enjoined the county collector from collecting the amount assessed and went into the trial of the case upon injunction, sustaining the contention of the company that the assessment was unconstitutional in that it was higher than assessment on similar properties elsewhere, and conse- quently unequal taxation and un- constitutional. Contrary to the method of the court in Cochise county, Judge Sloan held that the company must first comply with the law and pay the tax assessed before having any standing in that court.)
 Later the board of supervisors of Yavapai county reduced the as- sessment upon the United Verde; at the instance of H. J. Allen, man. ager of the company, accepting the sum of $36,21O in lieu of the taxes and penalties amounting to $5O,- S36.3O due upon the original assess sessment. On the recei pt of this amount they directed the tax col lector to issue a receipt in full for taxes, penalties and costs for the year 1902, and directed, as we'll, that all actions occurring out of the claim against the United Verde for taxes. be charged and released. The county treasurer issued the re- ceipt as directed, but he plainly madvit as by order of the board of supervisors, and, moreover, he re- fN To l. property had been sold for taxes. And the district attorney entered -~ suit against the board of supervis- ors to annul the action by which they had donated $14,000 to the United Verde company. Then the territorial treasurer took a hand and made a demand upon the treasurer of Yavapai county for the full amount of the territorial tax due upon the assessment of 1902. Attorney-General Wells computes that the described action of the Yavapai county board has illegally deprived the territory of about $5,OOO.
 The foregoing interesting story shows that the leayen is working and that the great mining com panies of Arizona are slowly but surely being brought to terms upon taxation of their property. They are making desperate struggle against it, but they have got to come to bear a just share of the burden of government. With the aid of A iudne A 6 in Cnchise conntv