Weekly Arizona journal-miner., 1908-08-26

ed by Act 92, 1903; because while the
tax upon the amount Of the increase
can be calculated IL is impossible 10
determine what proportion Of the as
sessment upon the aggregate Of tracts
AS made by the assessor must fall upon
the single included tract. Ny conclu
sion was that the raise was void.n
Judge Nave then proceeds to state
that the dctcrminative principle Of the
action is that while the taxpayer
fought always to be at liberty TO in.
sist that directions which the law has
given TO its officers for his benefit shall
be Observed on the other hand ono
one should be at liberty TO plant nim.
self upon the nonfsssances or nisfe.
ances Of officers, under the revenue
laws, which 10 no way concern himself,
and make them the excuse for a fail.
ure on his part TO perform his own
duty" Cody, Taxation 215.
Quoting further from Judge Cody,
" Matters, disregard of which is no.
fatal TO taxation, are regulations de.
signed to secure order, system and dis.
patch in proceedings, and by disregard
Of which tne rights Of parties interest.
ed cannot be injuriously affected"
Judge Nave concludes as follows:
"An application of this principle is
fatal TO the ruling made. The irrcg
ularity Of the raise made by the board
Of equalization was a departure from
the prescribed order and system but
served in not the smallest degree TO
increase the burden or hamper the
rights Of the property owner. Hal the
had a lump raise been made Of tracts
separately assessed thus placing the
lien for the raise Of each tract upon
all the tracts, a serious invasion Of the
owners right would exist, for reasons
adequately disclosed and discussed dur.
ing the trial. But as IL stands, the
aggregate assessment Of numerous tracts
was brought about by the owner, while
the raise Of separate tracts places the
burden Of those raises precisely where
it belongs. II the Silver Spray mine
had been sold after the action OF the
board Of equalization and before any
taxes had been paid, the purchlse'
would have acquired IL subject TO the
lien Of the original assessment jointly
with the sixty. four other claims, Just
rs he would have done had no rais'
been made--a condition brought about
by the seller prior to the sale, Of which
the purchaser therefore cannot CON
plain, and for protection in which HI
must look to the sellcr-and also to the
lien Of the raise upon the Silver Spra,
alone, the latter being a condition o.
acquisition which is open TO no crit
cism, but is in harmony with both thu
letter and spirit Of the law.
"The application Of Sec. ss is sim
pie, instead Of impossible. No lawye
would experience the hesitation Of ev
en- triAing difficulty in preparing
Judgment to foreclose a mortgage b,
which the owned had mortgaged TO
mortgage sixty-fve enumerated mine
for One Hundred Thousand Dollsr'
The mortgage might be unique, but 1t
foreclosure would be simple. SO, IL n
taxes nad been paid by the defendant
the judgment would comply with See
ss by stating the amount Of taxes iu
) on the entire sixty five claims upon "a
assessment Of $3.50, and decree a lie
upon the sixty-6ve claims for sue
, taxes, il would further state the aid
tional tax due on the Silver Spra.
the Holbrook, etc, severally, compute
, upon the raises made by the board {
| equalization. and decree lien upc
each of them separately for the sever
, amounts. Tnis course cannot be sa
by even fanciful reasoning, to inju
4, the owner or deprive it of riga
I Conceededly, the taxes as levied up'
the sixty five claims in the aggregs
!. have been paid, 1t remains only to a
q Judge the additional taxes due on {
j., several claims which were raised, to d
cree the several liens of the same up
=, them and order their sale TO salts
i. those liens.
D. "By reason OF my error, the jud
a ment must be vacated. II would be 4
j propriate to render judgment anew
accordance with the law, since 1t
n evident tnat new trial will u
Il change the aspect Of the evidence; b
n may have erred also in trying
le ease in the face of the application
Is change of venue by reason OF my
"A legged prejudice. ] do not perceive th
N this course was error, but there de
be not now exist any reason for retaini