Weekly Arizona journal-miner., 1903-07-29
WILL NOT CANCEL CERTIFICATE

WILL MI CANCEl Ceh III tCA Z
County Treasurer j. p. Storm being
in some doubt as to the authority of
the board of supervisors to order the
of a tax certificate, as
they did in the case of the United Yer
de Copper company, addressed letter
to District Attorney Clark the sub
ject asking Had the board of super
visors the power and authority to is
sue the above order" In replying to
the question the district attorney
after review of the case says:
You are advised that the board of
supervisors, as such, have no power or
authority under the laws of Arizona
to adjust, settle or compromise any
lawful claim or lien of the county for
taxes. The board is an inferior tri-
bunal and its powers are strictly
limited. While sitting as a board of
equalization, it has power to adjust
values, and raise or lower the valua-
tions fixed by the assessor. But it can
exercise this power only for limited
time annually and then only with re-
ference to values for the current year.
Ii has no jurisdiction over the acts of
any preceding board, or over any
thing done in preceding year
When acting as a board of supervis-
ors as it did in this instance) the only
power or authority it can exercise in
the matter of settling and compromis-
ing taxes is found in paragraph 973,
subdivision ID, of the revised statutes
of Arizona of 1901, which authorizes
the board "to direct and control the
prosecution and defense of all suits to
which the county is party, and to
compromise the same. "
1t follows from the law quoted that
whenever controversy over taxation
is Irrigated or is in litigation, the
board has the power at any time to
compromise and settle the law suit
upon such terms as it may deem just
and equitable. 1t cannot compromise
or settle disputed question of taxa
ton in any other manner.
| have examined the records of the
district court and find that on July
p, 1903, there was 10 action or litiga-
ton of any kind or nature pending
between the county of Yavapai and
the United Verde Copper company in
volving the taxes of said company for
the year 1902,
There has been, it is true, an &C
ton in which the said taxes we're
made an issue which came to the dis
trict court in September last, on a
pretended appeal by the United Verde
Copper company from the action of
the board of equalization of 1902 in
fixing the valuation of its property.
This matter was fully considered by
the court, and on June l, 1903, said
attempted appeal was dismissed by
Judge Slona.
From the order of dismissal no ap-
peal was taken until July u, 1903,
(the day on which the compromise"
referred to was effected when notice
of appeal was given by Messrs. Hern-
don Il Norris. The notice so given
amounts only to a subterfuge, the OBJ
ject of filing it being to lend color to
the pretense that some suit was pend
ing which the board had power to
compromise. Inasmuch as the judg-
ment appealed from was rendered
upon the ground that the court had
no jurisdiction, because the United
Verde company had not paid its taxes
as required by law prior to bringing
suit, it will be seen that the notice of
appeal given on July q is matter of
shadow rather than substance. If the
court had no jurisdiction, and is SO
decided, then there was no suit pend
ing before it-nothing to be appealed
from-consequently there was nothing
for the board to compromise.
The entire transaction of the board
in my judgment is illegal, in excess
of its jurisdiction and void. 1t was
taken without the knowledge, advice,
or consent of the district attorney, or
any deputy, and is expressly discount
enanced by this office. You will,
therefore, decline to cancel the said tax
certificate No. 159, pending the judg-
ment of the court upon proper action
to be Immediately brought by me to
test the legality of the compromise at
tempted to be made, and of the result
of such proceeding you will be
promptly advised.