Weekly Arizona journal-miner., 1903-09-23
WEEKLY JOURNAL-MiNER and
MINE TAXATION AGAIN.

III dNdBdl NOhnNa AS III ndllu d lt
 culiar complication over the assess
 ment and taxation of the United Verde mine. which is decidedly inter
 esting, and will come up for adjust
 ment at the next term of the district court. The assessor raised the assess ment of the United Verde Mining company from $500. 900 to more than sl,U00, O00 Like the Copper Queen company in Cochise county, three years ago. the United Verde refused to pay the increased assessment. and upon the same ground. viz. that the assessment was propOrtionately great CT than levied upon other mining properties within the territory. They did not set forth that the assessment was excessive per SC, but that some other companies we're getting of with lighter assessments. In a suit in the district court of Yavapai county, over the difference, Judge Sloan decided against the United Verde upon the ground that it had not fulfilled the requirements Of the territorial statute which prescribes that appeals from tax assessments 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. ( It wilt b. recollected that in the Cochise county case Judge Davis enjoined the coun- ty collector from collecting the amount assessed and went into the trial of the case upon injunction. sus- taining the contention of the company
 that the assessment was unconstitu- tiOnal in that it was higher than a. sassment upon similar propertie- elsewhere, and consequently unequal taxation and unconstitutional Con- trary 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 be. fore having any standing in that court
 Later the board of supervisors of Gavapai county reduced the assess meDt upon the United Verde: at the instance of H. J. Allen, manager of the company, accepting the sum of s36, 2l0 in lieu of the taxes and pen alties amounting to $50, 836. 30, due upon the original assessment. On re- ceipt of this amount they directed the tax collector to issue a receipt in full for taxes. penalties and costs for the year 1902, and directed. as well, l that all actions occurring out of the 1 claim against the United Verde for 1 taxes be charged and released. The | county treasurer issued the receipt as | directed, but he plainly made it as by order of the board of supervisors. l and. moreover he refused to cancel 1 the sale wherein the property had l been sold for the taxes. And the dis l trict attorney entered suit against the 1. board of supervisors to amnul the ac- l tiOn by which they had donated sl4. 900 to the United Verde company. | Then the territorial treasurer took | a hand and made demand upon the | treasurer of Yavapai county for the l full amount of the territorial tax due upon the assessment of 1902. Attor- ! ney General Wells computes that the ! descri bed action of the Yavapai board | of supervisors has illegally deprived . the territory of about 5000
 The foregoing interesting story shows that the leaven is working, and | that the great mining companies in . Arizona are slowly but surety being brought to terms upon taxation of their property. They are making a 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 judge. as in Cochise county, or a board of supervisors as in Yavapai, they may delay and ex- tend the day of final reckoning. but with such judges as Sloan. wIth dis
 trict attorneys and county treasurers such as Navapai now has: and with a sound executive territorial admins tration the time is coming when the great mines will pay as fair a share of taxation as does the poorest dwelling in the territory. -Nogales Oasis.