Weekly Arizona journal-miner., 1908-08-26
COPPER QUEEN
TAX RULING
REVERSED
Judge Nave Decides He
Was In Error. New
Trial Ordered

queen consolidated Mining Company,
Judge Nave practically reverses him
self in the decision rendered in favor
Of the company in Tombstone May z,
by vacating the judgment and award
ing n new trial. The suit is for the
collection OF back taxes alleged to be
due from the company since 1901 in
the amount Of sl75,00O. The case came
from the supreme court, where il had
been taken up by Attorney General
Clark, as a mandamus proceeding on
the county treasurer Of Cochise county
to bring suit in the Cocnise county
courts for the collection Of the taxes.
In rendering his opinion in favor Of
the company in the district court in
Tombstone May Z, Judge Nave gave
out the following statement Of the case.
"The original assessment in this case
assessed 65 patented mines as an entire
tract in the sum Of $3.50. The county
board of equalization attempted TO
raise the assessed valuation on several
Of these patented mines as separate
property; for example, its record lis.
closed that IL raised the valuation Of
the Silver Spray mine by the amount
Of &l,O00,000. TIE statutes make each
assessed tract of land directly liable
for the tax levied upon it. There is
no personal liability on the owner. he
statutes require also that the court
for the tax levied on that particular
tract. Hence none OF the other o.
mines can be held liable for the tax on
the 100000 increased valuation Of
the Silver Spray.
Moreover, the court cannot fore
close tne lien on the Silver Spray, Col
it cannot ascertain what tax was levied
on the Silver Spray, because it was moi
originally assessed by itself, but rs 4
part Of the whole group, and was ther
raised $1,000, 900; that is, it Is valued
at some unknown sum plus $1,000, 900
This sum being unknown, the tax can
not be counted on ii. This result mus
be reached as TO each claim on which
there was a raise. The tax as com
. puted on the original assessment wa
= fully paid; hence, by reason alone o.
y the impossibility Of aseertaining tn
exact liens upon any one mine, III
court cannot render judgment for IN
/, plaintiff.
"The statutes in these matters ar
mandatory. | cannot, as might 'th
Caliph at the gates of Bagdad,
straighten out the tangle and rende
judgment accordingly; but must exact
" ly apply the statutes. Ii is in no wa
possible to ascertain the exact tract
- on any one of the mines. The valua
!. tion was not raised on the entire grou
:, of mines, 30 the entire group canno
:. be held for the raise.
]. "The statutes as I understand tbel
D. leave the court without discretion NJ
% der these circumstances. The law NJ
,e authorizing Judgment directly again
the Copper Queen Mining Company Il
70 the tax, and the exact lien being "a
10 aseertainable as to any specific pie
/. Of property, judgment must be again
,e the tax collector"
,e In granting new trial and vseatir
NJ his former judgment, Judge Nave a
~ mits that he was in error as will n
q. pear from the following excerpts fro
ne his opinion, a copy OF which reach'
IN Attorney General Clark yesterday.
or 81 find that my determination upt
n the point which ] deemed decisive
~ this case was unsound. without mu
!. elaboration ! may accurately state {
he substance of the error. Accepting
or fully sustained by both authority Al
IN reason, the contention Of the plant
att that, while our statutes contempln
no the separate assessment OF disere
90 tracts and such separate assessment
IS for the benefit Of the taxpayer, nev'
eJ theless the taxpayer may waive !
as night of separate assessment, and do
eel 80 wnen he returns TO the assessor
by separate tracts enlisted as one ira
| reasoned that the assessment havi
m been made en- bloc, the board Of cqus
*. zation must raise or lower the asse
ms ment as IL finds it, unless under
en- general authority, il should cause
i'll assessment by separate tracts to Il
nish separate assessments OF th'
tracts upon which to act; that p
n. fessed raise upon an included tract
zee not the raise Of an existing assess'neI
rs. and further, that under these circu
mt stances the amount of taxes due M