Graham guardian., 1905-09-22
WAS il SENSIgLE2

Ia 3 ADVISED the county equallza-
tion board to ignore the action OF
the territorial board. This is an
error, as the board did not ask
Mr.. Rawlins for his opinion. The
legality of the territorial boards
action must be determined in the
courts, and the sensible action OF
the Graham county board will be-
como more apparent as time passes.
II is fact that the board did
not ask Mr.. Rawlins for an opinion
on the tax matter, for they had no
doubt made up their minds pre-
Viously what to do. We do not
know what MIR. Rawlins' opinion
would have been had one been
asked, but the only one within the
meaning of the law that he could
have given would have been in
line with the one he recently gave
Treasurer Clark in regard to plac
ing patented mines Oh The as
sessment roll, as ordered by the
territorial board, and that is that
ministerial officer has no right
20 question the law but must obey.
The same rule would apply 70 The
board. They had no right to
question the right of the territorial
board on their action. They would
have had as much right TO have re
fused To place the railroad com
panies upon the assessment roll as
TO have refused the reiso ordered
on the mining companies. We fail
to see where the Bulletin can find
anything sensible in the boards
action There is no reason why
the legality Of the boards action
should be tested in the courts un
less the mining companies wish TO
test il; certainly the county has no
interest in testing the matter. The
fact that the board has been sum
moned TO appear in the supreme
court and give reason why they
did not put the raise on will not
settle the matter All the supreme
court will be called upon to de-
termine is whether the territorial
board had the power to take the
action it did or not. The real test
will come, if at all, after the differ
ept boards are ordered by the SUI
preme court to place the raise on
the assessment roll Then the
mining companies can test the mat
ter if they see fit.
The way the Graham county
board left the matter, of course,
has compelled the county to as
sumo the mining company's place
and we understand that the dis
trict attorney will go to Phoenix
TO represent Messrs. Shannon and
Billingsley, as the board Of super
visors, in the matter. If he does
this. and wishes to represent the
county, all he can do is to confess
judgment, otherwise he will be
representing the mining companies
and not the county, because those
companies are interested on the
side those two gentlemen have
placed themselves on and the
county on the other. Judgment
should be confessed, thereby al
lowing the companies to go into
court and prove what their prop
critics are worth.
To show that the boards course
was not the sensible one is to know l
that had the board acted with the |
territorial board the matter could ,
have been settled in the October
term of court. Now it cannot
reach tho court, should the com
panies carry it there, before next :
April, delay of just six months. J
If the matter ever reaches a ,
trial court, it can easily be shown =
that the mines of this territory are
paying on millions Of dollars less
than they should in proportion to
other property. For instance, the U
range cattle, leaving out tho horses I
necessary to take care of them, are '
paying on 100000 more than all
the patented mines of the territory.
Cattle are assessed at s2,726,124,
while the patented mines are as
sessed at s2,525,424. Stock cattle i
and saddle horses are assessed at {
s8,l71,7S9; patented mines, inn ,
provements on same and improve.
ments on unpatented mines are
assessed at s5,3s4,5 SAT. The gross
revenue from the cattle industry