Weekly journal-miner., 1912-08-14

The effect of the provisions of the Bullion Tax law was. therefore, tc deny ,o the assessors any right to assess mines or mining property, and during the past five years the Bullion Tax law of 1907 has been recognized as the only law under which mining property could be assessed
 The first Legislature of the State of Arizona. by the enactment of Senate Bill IA, absolutely repealed the Bullion Tax law. but failed to rc-enact the old law restoring the rights formerly possessed by the various county assessors or to in- corporate in the repeating act any saving clause or other provision for ihe assessment of the class of prop eriy covered by the Bullion Tax law. the effect of which would seem tc be that there is now on the statute hooks no law giving to either the state or county authorities any right To assess mines or the machinery or buildings used m con rcction herewith.
 The constitution of Arizona pro vides that all laws of the territory shall remain in force as the laws os the state until expressly repealed, and one of the territorial laws which was neither repealed nor affected by and constitutional provision pro vidcs:
 "The repeal or abrogation of
 any statute, law or rule does
 not revive any former statute,
 law or rule heretofore repealed
 or abrogated nor does it affect
 any right then already existing
 or accrued at the time of such
 repeal or any act or proceeding
 heretofore taken except such as
 may be provided in such sub
 sequent repeating statute"
 Another territorial law, which un- der the constitution remained un- impaired, contains the provision fol- lowing:
 When a statute has been
 enacted by the legislative power
 of the territory, and has become
 law. no other statute, law or
 rule. Is continued in force be-
 cause ii is consistent with the
 provisions of such statute. pass
 ed subsequently, thereto, but in
 all cases provided for by such
 subsequent statute, all statutes.
 laws and rules. heretofore in
 force in this territory, whether
 consistent or not with the pro
 visions of such subsequent
 statutes, unless expressly con
 tinued in force by it. shall be
 repealed and abrosated"
 IL seems. therefore. that even though the Bullion Tax law had contained no provision expressly re- pealing the former law. it would in view of the statute last quoted. have had that effect as applied to the class of property mentioned in the Bullion Tax. and the failure of the Legislature to repeal without any saving clause and without any pro- viso subjecting mining property to assessment under the law as it existed previous to the enactment of the Bullion Tax law. dcprivcs the assessors of any right or aus ihority to assess mines. producing of otherwise. ar the buildings and machinery thereon. because it is generally recognized that no tax of any kind can be levied upon any property except in pursuance of an express statute, and that no prop crty can be assessed except in strict accordance of method provided by law.
 Under the Bullion Tax law. the tax lien on mining property attach ed as of January list, 1912, and many of the larger mining companies filed with the various county assessors and with the territorial auditor, re- turns as required by the Bullion Tax. previous io the repeal of that law. and in view of the generally