Weekly journal-miner., 1912-09-11
(frsm rHAay's Dsily)

'ouHu or us leRal uHht Witn tne Board of Supervisors of Yavapai to compel the latter to rcscind ac- ton taking at the August session as Board of Equalization rcduc- ing for the second time the ass essmcnt of the United Verde, Santa Fc grant lands and the Baca grant lands of Dr F.. B. Perrin. The mill was staged in the local Superior Court on Tuesday last and the de- cision was rendered by Judge Smith yesterday. In his opinion he up- holds every contention of the Super visors, maintaining they had the same rights at their August meeting as those with which they were en. dowcd at the July session and were privileged and had the right at the latter mentioned time to reconsider, rescind or modify their former de- cision in any particular case. And to add woe to defeat the court holds that the State chose the wrong legal rcmcdy--that a writ of ccrtiorari should have been sued out instead of resorting to man damus
 The history of the cause cclebrc is now known to the entire State.
 At the July meeting of the County
 Board of Equalization the assess
 ment of the United Verde was re-
 duced. Then at the August meeting
 further reduction was ordered on
 the same and other properties. The rolls had been turned in to
 the State Board and il fixed its
 rate the same day the second cu'
 was made by the local body. Imme'
 diately upon being apprised of tho
 action taken in Yavapai the Stat,
 Board notified the Supervisors here
 to restore the rolls to the same
 figures as fixed al the July session
 The demand was refused as the Su lpervisors knew an arbitrary ant
 unjust and incquitablc scheme O
 valuation of property had beer followed by the Tax Commission
 during its pcregrinations over th State. The Supervisors here wcr ordered to assess the output of pat
 ented producing mines at ono hun dred per cent and in the next coun ty visited it was suggested by th Tax Commission that taxation o , fifty per cent of the output of tn
 same class of mines would answc . the purpose. It looked like an effor to punish Yavapai county for som
 reason or other, presumably polite; , and the county dads backed Il
 against the wall and prepared fc s battle.
 |, The next move was threat :, the state to sue and the threi :, was carried out late in' Augu when Attorney General Geori 4 Purdy Bullard filed an action | the Superior Court asking for writ of mandamus compelling q :. Supervisors to restore the asses !. ment rolls to their July status. / i. only questions of law were invo 4 we'd the case came up on argumc before Judge Smith on Tuesday .. this week. The Supervisors we .s Represented by District Attorney wv. O'Sullivan and his assistant, :. If. Morgan while Attorney Gencr d Bullard represented the State Boa 10 of Equalization.
 ,. Both sides asked for an early d .d sion and Judge Smith oblig
 them. rendering his opinion ycst' day and in favor of the Superv .. ors. as stated above. The full te |, of the decision is appended:
 :, In a matter so important It as unnecessary to say that the Cot n- should have a reasonable opp' to unity to investigate and consit '.' if. but in view of the express is '"
 desire of both parties for an ea
 decision in order that the mat
 may be promptly passed upon "A the Supreme Court. l am acti
 in the matter after only one da ,. consideration. have examined r. cry authority presented by coun n, for both sides. and do not [ ,v single case in which the W ;s of mandamus has been allowed A. der similar circumstances, ! |. is collateral attack upon .. tain order of the Board of Eqt ;,h lization of Yavapai County ente m, at it's regular meeting in Aug ,;u 1912 I cannot hold the order ;,h void on its face, and IL foli' 'h. that I cannot hold that man .n, mus will lie to compel the No