Arizona republican., 1922-03-22
j. s. SUPREME COURT
DECISION EFFECTS
MANY TAXPAYERS

/
MESA, March 21.-Attorney NJ. j..
Dougherty was notified on Tuesday
morning of the reversal by the Uni
ted States supreme court OF the de-
cision of Judge Dwyer, sitting for
Judge Sawtelle in the United States
district court of Arizona, involving
the right of the taxing authorities of
the county to tax homestead lands
for which final receipt had not been
issued.
Two proofs are required for the
perfection of title under the United
Estates homestead reclamation laws,
the first being proof of residence and
the second OF reclamation and i'm
provement. Proof of reclamation and
Improvement can only be made after
the establishment of the farm unit
by the secretary of the interior.
The taxing authorities of Maricopa
county Immediately after the making
of proof of residence levied taxes
against homestead lands of the coun
ty and continued to assess such lands
from year to year.
In 1919 a number of the taxpayers,
through Attorney NJ ]. Dougherty
brought suit in the United States dis
trict court of Arizona to restrain the
county authorities from collecting
such taxes. After the institution of
this suit the county authorities
passed a resolution declaring that 1t
was not their intention to tax the
lands, but to tax the equity only Of
the homesteaders TO their respective
homesteads, and the county tax rec
ords were ordered corrected accord
ingly. Judge Dwyer, sitting for
Judge Sawtelle, held such lands to
be taxable From his decision an
appeal was taken by Attorney Dough-
erty in behalf of his clients to the
United States supreme court. The
case was submitted on briefs January
II of this year and the United States
supreme court yesterday rendered its
decision reversing the trial court,
holding such homesteads not to be
taxable and directing that an injunc-
ton issue restraining the county au-
thorities from the collection of taxes
against the lands involved in the
suit.
The decision is one of far-reaching
effect as it has bearing upon tax
alton in the various reclamation prof.
ects throughout the west.
Attorney Dougherty yesterday was
receiving the congratulations of his
clients, whose taxes in the aggregate
amount to something in the neighbor-
hood of 100000. Among those re-
joicing are ]. III. Salladay, Josephine
Derrick,~J. W. Ray, John A. Ray, S.
f. Ray. James Wilfred Ray. Parham
Glover, C. M. Brass. Carlin Arm
strong. Nellie Styles. Hubert Sawyer,
Harley d. Clark, David Stall, George
w. Burns. II. w. Jones, A. III. Gibson,
w. A. Anderson. T. B. Steele. Olive
Il, kH...,
Carter, James @. Wallace. William
Irwin. Gertrude Barkley, James Scott,
Henry Haught, ]. N. Skousen, J. E.
Hunsaker, Lee Hunsaker. Phil Bunt-
man, Robert Scott, John Anderson
and others.
Juniors and Sophs Are Victors
The junior boys and the sophomore
girls came out victors in the inter-
class track meet held Monday even
ing on the high school grounds. In
the boys events the junior team won
with a total of 5S points; the sopho-
mores finished second with 81. and
the seniors totaled 20. A total of 81
points were annexed by the sopho-
more girls with the juniors second at
161a, and the freshmen third with 6.
Following is the way the events
were finished:
Boys Events
100 Yard Dash-Scott, first; Butler,
second; Clark, third. IL seconds.
Pole Vault-Scott, Butler, tie;
Spillsbury. 9 feet.
Mile-Hawes, Martin, Phillips.
High Jump-Pierce. Randall, Clark.
feet IL inches.
220-Yar Dash-Scott. Clark But
Ter. 26 seconds.
44O-Yard Dash-Pierce. Stewart.
Butler. SO S-5.
Discus Newell, Simkins. Butler
106 feet inches.
220-Yard Low Hurdle-Guthrie
Randall, Clark. % seconds.
Ss0-Y Yard Run-Martin, Pierce,
Guthrie. minutes 20 seconds.
Broad Jump-Scott, Clark, Randall
Is feet 8 inches.
Half Mile Relay-Juniors; Pierce
Scott, Randall. Newell. Seniors:
Guthrie, Barker. Sellers Butler
Sophomores: Clark, Messenger,
speosard, Stewart:
So Yard Dash-Bush, first: Brin-
hall, second; Hall, Brendenburg,
Baseball Throw-Entz, Polly. Drew
14S feet 10 inches.
Hop, Skip, Jump-RoIlinx. Stod-
dard, tie; Drew. % feet inches.
Broad Jump - Drew, Brimhall,
Skousen. 13 feet 10 inches.
High Jump-Drew, Rollins. Bran
denburg. feet.
So Yard Hurdle-Bush, Drew, Rol-
Inns.
Starter. Dudley Ford; judges, Prof.
Miller, Donald Stone: score keeper,
Russell Pew; caller. Loral Dana.
X. p. Lodge Social Evening
Plans for a social evening on the
next regular meeting night were an
nounced at a meeting Of Damon
lodge, No. 10, knights of Pythias.
held Monday night. The social meet
ing will be open to Knights and their
ladies and the Pythian Sisters have
been invited to join them for the
evening. Monday nights meeting
was unusually interesting several
visitors and members of the lodge
speaking under the good of the or
der. Rev. Burton OF Houston. Texas,
and Chancellor Commander Sloan OF