Bisbee daily review., 1905-04-12

Become Taxa.le Property.
 At the request of the Board of Su- .peryisOrs. Hon. Ben Goodrich submit ted the following statement regarding the Bisbee townsite situation as re- 'gards taxable property. before the ses- sion of the board which closed yester- day:
 "Tombstoae. A. T.. April 10, 1905. ''To the Board of Supervisors ul Co
 chise County, Arizona:
 "Gentemen:-The following opinion lis based upcn the assumption that the final receipt for the land located for townsite purposes in the Town of Bis bee. was issued on the 17th day of Jan uary, 1905.
 The issuance of the final receipt from the land office is equivalent to a patent in cases of this kind. GIGS '. S.. Ipp. 144-150)
 Section 3S35 of the Revised Stat Iutes of Arizona for 1901. provided that the terms real estate whenever used in the Revenue Act shall be taken to mean and include the ownership of or claim to or possession or right of pos session to any land within the Terri tory.
 Tt follows, then. that the final re ceipt being equivalent to a patent, the United States government has parted with all title to the townsite locatioR, and that it has become private proper ty Real estate in favor of the per son who has the possession or right of possession. Under the Townsite Act of Congress the patent would issue to the Mayor for the use and benefit of the actual occupants on the land.
 The only claim that the lots in Bis bee occupied by claimants is exempt from taxation, is that the government has not parted with it's title We have seen. however. that the government did part with it's title when it Issued its final receipt for tie payment of the purchase price of the townsite entry.
 '-Section 3sSe of the Revised Stat utes of the Territory requires that all the taxable property must be assessed at its full cash value, and that land and improvements thereon shall be sepa- rately assessed.
 Section 3S4S of the Revised Stat utes requires that it is the duty of ev- |ery person owning or having in charge or control Of property in this Territory subject to taxation, to make out and deliver to the Assessor be- tween the first Monday in February and the first Monday in June of each year, correct list of the same.
 Section 3S49 of the Revised Stat utes of Arizona provides that said list shall contain town lots, naming the town in which they are situated. and their proper description by number of lot or block or otherwise so as to ident- | fly the lots. and also the improve ments on said town lots.
 Section 3S47 of the Revised Stat utes requires that the Assessor shall between the first Monday in February and the first Monday in June~1f each 1 year, ascertain by diligent inquiry and examination all property in his county real or personal, subject to taxation and also the names of all persons. cor porations. companies or firms owning iclaiming or having the possession or control thereof. shall then determine its full cash value, and shall list and assess the same to such persons, cor porations, etc, owning or having the possession, charge or control thereof and further provides that the property of a ward shall be listed by his guard. ian; and of a beneficiary for whom the property is held in trust, by the trus- ltee
 This section has been recently con strued by our Supreme Court in the case of Aztec Land and Cattle compa- ny vs. Navajo County. and the court there held that the statute meant ex- actly what it said, and that it was the duty of the Assessor at any time be tween the first Monday in February and the first Monday in June of each year to assess all the taxable property in his county
 ''MyAjud ginent fs. that the town lots in the City of Bisbee owned. claimed or in the possession or control of any person, corporation, company or firm is taxable directly to the person ir possession. or to whom the Mayor has lexecuted deeds, or has made appli cation for deeds; and where the own CTS are unknown. they should be- as sessed to such unknown owners, and that the right and duty of the Asses sor to list and assess such property ex
 tends up to the first Monday in June 1905.
 q have examined the question care fully. but as the Board is in hurry u
 get the result of my opinion, l giv' the general result without elaboration and citation of authorities.