Bisbee daily review., 1907-11-03
MINE TAX SUIT
STARTS IN
PHOENIX
Attorney General Clark Begins
Action Against the Cochise
Supervisors to Compel Them
to Increase Assessment.


Phoenix, Nov. Asking the su
preme court TO issue writ of man
date, compelling the Cochise board OF
supervisors to increase the assess
ment on non-productive patented min
ing claims from s202,I73 to s6O6,5l9,
Attorney General f. S. Clark, acting
in behalf of the territorial board of
equalization today filed another tax
suit against Cochise county
Since Clark became attorney gener-
al for Arizona, tax suits against Co
chise county have been no small part
of his official duties, and it is seldom
that his visit to Phoenix is not pune
tuated by the filing of an action against
the Cochise supervisors in the SUI
preme court here.
Cochige county supervisors have
studsously refused to do as the ter
ritorial board of equalization frequent
ly ordered them, the result being an
action by Attorney General Clark,
which comes oftener in the mandate
form than any other.
In the present action, Attorney
General Clark names w. N. Riggs, ].
]. Bowen and G. J. McCabe, Cochise
supervisors, and their clerk. II. E.
Berner, as the defendants. 1t is moth
ing new 10 them to be named as de
PENDANTS IN tax suits.
Clark begins by reciting mat the
territorial board of equalization met
in Phoenix, August u, 1907, for the
purpose of examining assessments as
turned in by the various counties, and
doctoring them up where mistakes
have been made.
The Cochise tax roll, which when
returned showed a total valuation for
the county of 20.335, 1886, showed
the following items dealing with
mines and mining: Two hundred and
ninety-one productive patented claims,
sc, zee, 541.55, and improvements there
on, S214, 700; 72S non productive pat
ented claims, $202,173. and improve
ments thereon of S23.275; 3 productive
unpatented claims, $17,500 and i'm
provements on non-productiye unpat
ented claims, s32,0S0; 3 smelters, ST.
409. 800.
Clark states that according to the
Cochise assessment the average value
of non-productive patented claims as
returned by Cochise county was 1868
per claim of twenty acres. Taking an
average value of all the non-produc
tive patented claims in the other
counties of Arizona. the board of
equalization found it to be $500
Not satisfied that Cochise should
pay territorial taxes on a value of
1868 for this class of property and the
other counties of Arizona on a basis
of s7G0, the equalizers inCsaased the
Cocljse assessment 200 per cent.
bringing the value for each patented
non productive unpatented claim up to
S799.
On June 9. 1907, the territorial
equalizers had decided that taxes
should be paid on non-productive pat
ented claims, ordering each county
to add them to their assessment rolls.
Both Governor Kibby and Attorney
General Clark have called on the
Cochise county board Of supervisors to
make the Increase of 200 per cent,
but thus far the Cochise officials have
refused to comply with the demand
If Clark wins IN his fight for a writ
of mandate 1t win increase the assess
ment of Coch:se county from 500 ,235.-
$685. to $20,739. 1855.
Clark brings this action solely as
far as the collection Of territorial
taxes are concerned in Cochise county
The suit has no effect on county taxes
or their collection in COchise. If
Clark wins. it means that the territoT
ial levy viii be made on that much
more property in eashise.