Bisbee daily review., 1906-11-13
GOVERNOR kBBEY MAKES CONCISE ANNUAL REPORT

1 ations. and for the purpose required the propefty 70 be classified in groups ! and so returned; and the fact appears that during the eighteen years that l this law has been in force every class l of property other than patented | mines' has been raised or lowered, and no one ever before questioned the powers of the board to so deal with classes of property. Following the attempt to raise the valuation of that
 kind of property included in the class l ification patented mines" the power of the Territorial board to do so was ! assailed, and, strangely enough, the l districts attorneys of several counties ! elected by the people and made legal | advisers for the benefit of the people were the first and most persistent as- sailants of this effort of the Territo- rial board to equalize taxes by rais- | ing the values of the grossly under valued mining property, and to that extent relieving the property of the small but numerous taxpayers whose property was, relatively to the mines and railroads, grossly overvaiued.
 The local board of supervisors which received the advice of the dis I lElCI l nave QuOScu NhO boards of other counties, acting upon
 like advice. refused to take the steps
 necessary to make the order of the | Territorial board effective. Some of
 the local boards complied with the or
 der of the Territorial board.
 l The attorney general of the Terri | tory, MT. E. s. Clark, at once applied to the supreme court of the Territory for a writ of nlandamus to compel the local boards that had refused to do so to take the proper proceedings and
 put into effect the order of the Terri
 tcrial board directing the raises noted.
 The supreme court. by a majority
 decision. being that of Mir. Chief Jus tice Kent. Mir. Justice Sloan and MT.
 Justice Nave, decided all the conten- tions of the attorney general in his
 favor It held. first, that the Terri
 torial board had power to raise the az
 eregate valuations of the property of the Territory, f such raise was an in Icident to equalization, and, second.
 that the board had the power to equal ize by increasing the valuation of un-
 dervalued classes of property, includ- ing patented mines.
 The court. nevertheless, denied the
 writ of mandamus, because 1t appear
 ed affirmatively on the fact to the pc tition that the board had not properly
 eaualized values, as there appeared
 too great a difference between certain valuations of classes of property. and 1t did net appear upon the face 7t tho petition that the patented mines had not been raised high enough to effect equalization The decision of the su- , preme court having established the power of the Territorial board. the
 Territorial auditor at the suggestion of the governor, in February of this wear invited the assessors to meet the auditor and the attorney general at Phoenix to consult relative to taxation generally. The meeting was well at E tended, and the results have shown a
 marked improvement, in the assess meut of the patented mines. In June
 the auditor called a meeting Of the - boards of supervisors of the several 2 counties. who by law constitute the 3 county boards of equalization, for 6 f like consultation.
 II When the board of equalization met f | in August of this year for the purpose
 of eoualizing valuations in the severa |. counties. it found that the local boards P had fixed the valuations Of patented :. mines at a substantial increase ovel |. tthat of the preceding year. the aggre f gate increased valuation being s3.5o0 if GOO, in round numbers. This in 2 tcrease applied to copper mines almos e exclusively. No new copper minei VI had entered the list of notable produc gj fContinUed on Page Tnree.t