Weekly journal-miner., 1909-08-18

the lueaS or DOth sides 10 the con trOversy, and it is believed the eoun- ties will readily act upon the reeom- mendation of the. board to accept the settlement. To set forth the nature of it a number Of preceding histori- cal facts must be recited.
 In March, 1909, the exemption of the Grand Canyon railway expired by limitation, though at the June meet ing the representatives of the com pany contended that the exemption should legally include this year. In 1907 and 1908 the property was as- sessed by the board on values obtain ed, probably from the assessor of Co., eOeinO county, and an attempt was made by Coconino county to collect the taxes by law, claiming that as the property came into the possession of the present owners by a foreelo- sure or forced sale and the present owners were not the ones origin ally enjoying the exemption they were not entitled to it. The case went to the supreme court of the ter ritory twice, the railroad winning both times, and the case is now on the way to the supreme court of the United States.
 ] The Western Railway of Mohave county. a short line running north from Kingman, is in exactly the same position, except that in this instance the suit brought by the county has never got beyond the district court of Mohave county, in which the judg- ment is pending.
 In addition to these, eases the san ia Fe has litigation in Apache and Navajo counties over the value of railroad grant lands in 1907 and 1908. In those counties the returns of the assessors were irregular, or rather iuharmonious, and the terri torial board, in order to equalize rates. raised all the lands a flat percentage This raised the value be- yond the actual value, bringing it up to 5 cents per acre.
 This year, 1909, Apache, Navajo, Mohave and Yavapai have all re- turned these grand lands at 20 cents an acre. The railroad representatives say they are willing to pay on a valuation of 9 cents per acre, but the board cannot raise the valuations returned for it is an equalizing and not an assessing body, and there is no higher standard than 20 cents.
 Representatives of the Santa Fe have therefore made an agreement in writing which is now in the hands of the attorney general, covering the de tails of settlement of all the exist ing litigation in Apache, Navajo, Co., couino and Nohave counties in which it is provided: That if the board will revise its- assessment on the improve ments. o3 the Grand Canyon railroad property ito an equitable figure, and reeommen2> to the boards of super visors of Yavapai, Nohave, Navajo and Apache that they assess the rail- road grant lands of the santa Fe for 1909 at 25 cents per acre, the santa Fe will pay the taxes without pro test OF the Western Railway of Mo have, the Grand Canyon railway in Coconino as fixed by the board for 1909, and will pay taxes in Navajo and Apache counties for the years 1907 and 1908 at 20 cents per acre, and the taxes in Nohave, Nayapai and Apache counties for 1909 at 25 cents per acre, and it is provided that the attorney general shall use his efforts with the Apache and Nava- io county supervisors to obtain their consent to the compromise and secure the dismissal of the suits. The at touev general is also asked to use his efforts to withdrew the appeal iu the Grand Canyon ease now on the way to the United States supreme court and cause the dismissal of the su.t in Moh?ve county against the Western Railway company and cause .he cancellation of taxes assessed aeaiust the Western Railway company and the Grand Canyon Railway com pay for 1907 and l9OS
 The board therefore reduced the valuation on the Grand Canyon rail way improvements from S16S,j00 to sI23. .jO0. It also recommends action under this agreement, settling all Iti- gation, the above facts showing the reason for the reduction of the valua- ton placed on the Grand Canyon rail way Improvements.
 ST. LOUIS STILL SIZZLES.