Arizona republican., 1910-04-03
COCH|sE LOST BACK TAX CASE
(Continued from Page 1.)


 Fucker Mine ............ 200.000.00
 Making a total of.... g., ,160. 900 %
 In addition. the personal property, machinery, merchandise, etc. was in creased in the sum of S35S, $500. making a total raise of s3,464. .S95.0O.
 Thereafter the rate of taxation for county and territorial purposes was duly fixed and levied upon all Of the taxable property in Cochise county at s320 upon each s1O0 of valuation. The tax so levied upon the property of the appellee as raised amounted to the sum of sl22,65709
 Upon this increase being made, the appellee filed an injunction suit in the district court of Cochise county. prior to September. 1901. to enjoin the collection of the tax upon the ground that said increase had been fraudulently made. and that it was an valuation of it's property. It therein rendered the full sum of 4.l32.12, being the amount of the tax upon all of it's property. real and personal upon the assessment for said year prior to the increase made by the board of equalization. The district court granted an injunction against the collection of that portion of the tax here in controversy upon the payment of the sum rendered by the plaintiff of sl4,132.l2. and also the additional sum of s9,5S920. sub sequently paid. which was the amount of the tax upon the increase made upon certain personal property here in. which increase the court found to be valid. The court in said suit found as one Of it's findings of fact that the increase of the board of equalization upon the mining claims was not based upon any information or evidence had or obtained by them. but was made arbitrarily and cap riciously and for the purpose of i'm posing upon the plaintiff an unjust share of the burden of taxation. The sum of s1i.l33.12 so paid by the plaintiff to the county for the tax levied upon the original assessment. which the appellee had admitted was due and rendered in its injunction suit. was accepted by the county treasurer and eX-officio tax collector "on account of any moneys which might ultimately be determined as due from said company for it's tax for said year" An appeal was taken by the county from this decree to this court. The opinion reversing the decree of the district court Is re- ported under the name of County of COchise vs. Copper Queen Consolidated Mining Company. Ariz.. 221; (opin- fnr ri Ariz court there held that the only rem edy against excessive taxation at that time. as the cause of action accrued before the Revised Statutes of 1901 became operative, was that afforded under the jurisdiction of a court of equity, but reversed the decree and remanded the case for new trial on the ground that the complaint was defective in. not expressly averring that the property was assessed in ex- cess of it's full cash value.
 Subsequent to the rendition of this decision an effort was made to con- promise the claim of the county and an agreement of compromise was made under resolution Of the board of supervisors. adopted July '. 1904. whereby the Copper Queen com pany agreed to pay and did pay the further sum of s5.661.44 in full settle ment of the taxes for the year 1901. Thereupon the injunction suit was dismissed by the appellee. This s5,- 61144 so paid has been retained by the county.
 Subsequently proceeding in man. damus was instituted (Territory ex. ral rIy Gaines. Tax Collector. S3 Pac. 2SD, to compel the tax collector to com mence suit against the Copper Queen company for the collection of the balance Of the tax remaining unpaid, upon the ground that the compromise so made was unauthorized and void. This court held that the board Of supervisors had no authority to com promise said taxes and granted the writ This action was instituted pur- suant to the mandate.
 There is testimony offered tending to show that the raise made by the county board of equalization was not based upon any evidence of the value of the claims so raised and was, in fact. arbitrary. The appellee also offered evidence which was uncOn- tradicted that certain of the mines which were thus raised were assessed far in excess of their full cash value Inasmuch as it has not been neces- sary to consider the question of the of this evidence under the defense interposed by the appel lee, it is not necessary to further state the evidence bearing thereon.
 w. G. Gilmore, Tax Attorney CPick- ett, Bowman & Pickett and E. S. Clark, Special CounseD. for Appel lant. l.. l.. Ellinwood and Judson & Green. for Appellee.
 LEWIS, J (after stating the facts). The description of the sixty five patented mining claims of the ap- police, as found upon the original roll. was sufficient The statute then in force tPar. 2652. R. $. 1SSO provides:
 Tt shall be the duty of the
 assessor to prepare a tax list
 or assessment roll, in
 which book or books he shall set
 down in separate columns:
 Second. All real estate tax
 able to each inhabitant, firm. in
 corporated company or associa-
 ton. described by metes and
 bounds. or by common designa-
 ton or name, if situate within
 the limits of any city or any in-
 corporated town. describing by
 lots, or fractions of lots; if with
 out said limits. giving the num-
 nc