Bisbee daily review., 1910-04-06

and the location and township where situate: all improvements upon pubic lands. describing as nearly as possible the location of such improvements: .e
 Sixth. The total value of all proptrty taxable to each e. .s. = and the description of real estate shall be sufficient if the same can be readily identified thereby" The name of a mining claim is a common designation or name with in the meaning of the statute By such name the real estate may be readily identified" There can ;5s ID valid locatioa for a mining claim without the selection of a name there for. The name must be inserted ,n the location notice. is inserted il the patent. and the notice and patent made Q matter Of public record. The practice cf assessing patented mines by name has obtained too long in this territory to be now questioned Th,s mode Of assessment is 8 practical con struction cf the statute Of whseh we may take judicial notice and is of weight in the determination of the validity of an assessment so made
 Copper Queen Mining Co. vs.
 Territory. g Ariz.. 3S3.
 The appellee was entitled to a sepzi rate assessment Of its property il tracts or parcels unless it waived that right by the list it returned to the as- sessor. The appellant contends that the appe' lee Is estopped by the return of the property described as a single tract CT parcel Of land from assert ing iilegality in the assessment here made en masse.
 There is force in appellee's argu- ment that there is no technical estop- pei in pals pleaded CT proven. Cen tennial So. etc. ys. Jaub County. Utah. e Pac.. 1024 Yet the expression Is frequently used in tax cases. Inland Lumber Go. vs. Thompson, Idaho). S3 Pac.. 9S6. and cases therein cited. The Idaho court reaches the conclu- sion that in tax cases there should be a liberal application of the principle of estoppel in favor Of upholding and enforcing an assessment against the taxpayer. Waiver is a definite ex- precision applicable to the action of appellee In making its list fer taxing purposes. Returning its property en masse was a voluntary relinquishment of the known right of seperate azsess- ment The taxpayer should not now be heard to complain. Klssimee City vs. Drought 26 Fla. l, : So. 525. Nor does the fact that the list returned was not verified by the oath of the superiEtended of the mining lessen its effect as such waiver. It Is. neverthe- less. a voluntary statement by the up- psilee of the manner in which its prop erty might be properly assessed. State ex rel. Smith vs. Cooper. Tcwn Clerk, 59 Wis. 666. IS N W. s3S.
 The most important question raised upon the record is as to the validity of the action Of the board of supervis- CTS sitting as the board of equaiiza- ton upon raising the assessment upon eight of the group of sixty-five claims originally assessed en masse in amounts varying from $50. .00e.O0 to si o00, ,000.00 each.
 The action of the board of equaliza- ton in making this raise is disclosed by the minutes following:
 h the matter coming on this day regularly to be heard before the beard Of equalization pursuant to a notice heretofore served upon said company in writing. and which notice appears in the minutes of said board. and in which said mo- tiee it was proposed to change and correct the valuation of said com Dany's property as the same ap- pears upon said assessment ro,I. by adding thereto the sum of $3.- 464,S95.00; for tho reason that the sum fixed in said assessment roll appears to be too small; and this being the day and hour fixed in said notice for the hearings and pursuant to a notice so given Wal ter Douglas. superintendent and agent of said company, apeared be. fcre the board in behalf Of said company and made statements re- garding said valuations and his ar guments in reference thereto. and the board now being fully advised in the premises, finds it necessary to add to the assessed valuation of the property of said company on the assessment roll as follows, to- wit:
 Silver Spray mine .... .s1 GOO 0000o Hoisting works and
 improv me ents on
 said mine ..... . 5O.O00.0o Holbrook mine ...-.. 900 .OOO.00 Hoist and improve
 ments thereon. ~ 10000 co Copper Queen mine 50.O000.0 Copper Jack mine. e. 50.00000 On buildings and
 other improvements. 50,O00 70 On Baxter mine . 250 ,0e0. 0o On Atlanta mine . 250 900 .00 On Dividend mine . 250. .00O. co Stock Of merchandise
 On Rucker mine .... 20o,Ooo.OO
 in c. c. store and
 warehouses ~ .. 203. .520.00 Surveying instruments S75.00 Horses - . .. 400 Co Assaying cutft .. Ce0e9
 Or a total valuation
 of q. ....-....$3, ,464 .Ss5 co pzraoranl 9cs4 f.e fhe paxrs--,f O.,