Arizona republican., 1906-01-21
THE FATAL DEFECT.
Justice SIoan's Opinion Sustaining De- murrer to Application for Writ
 of Mandamus.

or MandamuS.
 The territory by and at the relation of the attorney general, has filed its petition in this court, praying for a writ of mandamus to issue against the board of supervisors of Yavapai coun- ty, and it's clerk, to require them to add to and carry out upon the assess ment roll of said county certain in- creased valuations ordered by the ter ritorial board of equalization to be placed upon said assessment roll and to compute and carry out thereon the territorial tax fixed by the order of said territorial board of equalization.
 The petition alleges that said terri torial board of equalization, pursuant to law, met at the office of the terri torial auditor of the territory, on the 4th day of August 1905, and continued in session until the 17th day of Aug ust 1905; that at said session said board examined the various assess ments and abstracts of assessment rolls which had heretofore been re- turned by the various counties as re- quired by law; that by an examination made of the various assessment rolls and abstracts so returned, the said board at said session ascertained that l the scale of valuations had not been adjusted with reasonable uniformity by the various assessors and county boards of equalization for the year 1905. and further found specifically the percentages of the actual cash value of the various classes of property re- turned, as shown by said abstracts. l These percentages are set forth in a table incorporated into the petition. The petition further alleges that the valuation of certain property, as shown | by said returns, did not, in the judg- ment of the board bear a just rela- tion to all other valuations of property | in the territory, and that therefore 1t ! became, and was, necessary, in the l judgment of the board, to increase the valuations of certain property appear ing upon said abstracts in order to | equalize the same, and to produce a ! just relation between all the valua- tions of property in the territory; that pursuant to said finding, the board de- termined the percentages of said in crease that should be made upon the l assessment rolls of the various coun- ties upon the following classes of property: Patented mines, improve ments on patented mines, milch cows, mules, saddle horses, work horses, range horses, town and city lots. That as to the first class of property to-wit, ] pdl6Illeu mines, the IeFFlIOTlal board had, at a meetin'- held prior to August
 1905, required the same to be added to the classification of property pre- scribed by the statute; that pursuant | to said finding and order, the said board, on the 17th day of August, 1905 ] further ordered that the percentages of 1 increase found necessary to be added upon certain of these classes, which were found not to bear a fair relation or proportion to the valuation in other counties in the territory. be added to | the assessed valuation of such prop | erty in Yavapai county; that each of said classes so ordered to be raised as aforesaid is a class of property appear ing and assessed as such class on the assessment roll of said county for the year 1905. and for many years prior thereto; that in making and ordering the said increases, the said board in creased the valuation of said property | in said county as much, and no more | than in its Judgment was necessary to produce just relation between all the valuations of property in the territory. and that the increases so made and ordered were each and all found to be just and necessary for the purpose aforesaid by said board that the prop erty included in the several classes, the valuation of which was increased as aforesaid. was not thereby raised be- yond its full cash value.
 It is further set forth in the petition that since and including the year 1887, the territorial board of equalization has raised the valuation of classes .of property substantially in manner and form as 1t did for the year 1905, and has in each of said years thereby raised the aggregate valuation of all the property of the territory as re- turned by the assessors and supervis- ors of the several counties; that since said year it has been and become the settled practice and usage of said board to raise valuations by classes and thereby to raise the aggregate val uation of all the property of all the. counties of the territory. which prac- tice and usage have been assented to. acquiesced in and carried into effect by the county and territorial officers | charged with any duty in that regard.
 It is further alleged that thereafter. and before the fourth Monday in Aug ust, 1905, the territorial auditor duly transmitted to the board of supervis- ors of Yavapai county, and the cIerL, of said board, a statement of the changes which had been made in the assessment by said board of equaIiza | llon, ana the rate Of tax to be levied and collected within said county foc territorial purposes; which said state | ment was duly received by said board of supervisors and by it's clerk on or before the said fourth Monday in Aug ust, 1905; that it became thereby. and was, the duty of said board of super visors, and of its clerk, to add to and carry out upon the assessment roll of said county the changes as ordered by said territorial board of equalization
 as shown in said statement, and to compute and carry out in the proper column on said assessment roll the territorial tax upon the valuation SC
 increased as aforesaid and as shown
 by said statement, and at the rate as
 shown therein; but the said board
 and it's said clerk, wrongfully and un-
 lawfully refused and neglected anC sill IAfIl-cn lc..A A.. .l.