Graham guardian., 1908-05-15
COPPER QUEEN WINS TAX SUIT
Judge Nave Renders Decision in
Famous Suit for Back Taxes
Amounting 10 $4,000

In the District Court in Tomb
stone, last week, the Copper Quee'
Consolidated Mining Company was
victorious in the SUIT brought
against the company as Il result Of
u writ of mandamus issued by the
Suprem, Court of Arizona against
j. N. Gaines, tax collector, at the
instance of Attorney General E. S.
Clark, who was pres Mt prose
cutting the case on behalf OF the
Territory, and was in Phoenix on
bis way back to Prescott
The suit was for an old tax bill
for the year 1901, and was the re
suit of the action taken that year
by the Territorial Board of Equal.
zauon when the mining property
Of the Copper Queen was raised II"
the sum OF S3,260 90 from an orig
inal assessment of $685. ,l39, agre, d
upon by the company aud thr
county assessor.
The company refused to pay it's
taxes, claiming that the assess
ment was arbitrary and unjust,
amounting to more than all th,
other mining property Of every
character was ssessed for in tba,
year. The company enjoined the
tax collector from enforcing pay
ment on the added assessment,
after paying into the county treas.
ury the amount of taxes due. on
the origiurl assessment for 1901.
This case was tried before Judge
George r Davis and resulted in
a judgment for the company, The
case was appealed and reversed
by the Supreme Court. Before
the case came up for trial il the
District Court at Tombstone, the
Board of Supervisors made a com
promise with the company, accept,
ing S5,66l IA and the costs and at
torney's fee incurred as full pay
ment Of the taxes due by the com.
pany for 1901,
Last year Attorney General
Clark made demand on J. N.
Gaines to restore the balance of!
the old back tax account against
the Copper Queen for the year
1901, claiming that the compro-
mise made by the Cochise Board
Of Supervisors was null and void
This Gaines refused to do until he
was compelled to by a mandamus
writ.
When the compromise was made
in 1904, the total amount of taxes
due, including penalties and inter !
est, amounted to Sl20,039 35, and
this is the amount on which the
suit decided last week was b sed.
Had judgment been secured against
the company, it would have been
for penalties amounting to 29 per
cent. besides in crest, TINS swelling
The total to something like Sl6O, 900
When the case was called, the
attorneys for the defendant com
oany, Messrs Herring, Sorrin &
Ellnwood, had a large number #
iemurrers, the hearing Of which
,ook two days. While u number
If these demurrers were overruled
others were efficient in getting
quite an amount of the taxes on
personal property, merchandise,
tic, stricken out.
The point on which Judge Nave
gave judgment for the mining com
,any was the fact that the Board
If Supervisors, in raising the valu.
'tlon of 66 mining claims, had
umped them all in bunch in.
tead Of setting down each parcel
md tract with its specific valua-
ion opposite
After the decision by Judge
Nave, Attorney General Clark
made u motion for a new trial
which will be heard some time
turing the summer. Clark stated
hat the case would be appealed to
he Supreme Court and would
'robably be heard in that tribunal
u January next.