The Coolidge examiner., 1943-07-09
PINAL COUNTY
wins MINE TAX
DEED VICTORY


| Pinal county gained legal vic
tory and settled a perplexing tax
deed question Tuesday when Ari-
zona supreme court handed down
a decision reversing a superior
court ruling and directing judg
ment be entered in behalf of Pinal
county against X. Pomeroy and a
group of mining associates.
Following loss of the case in
the superior court, Judge w. c.
Truman. then Pinal county attor-
ney, secured the services of At
torney Charles Reed of Coolidge
to prepare the appeal and briefs
for submission to the supreme
court and winning of the case
against a battery of outstanding
Arizona legal talent is considered
by Pinal county attorneys as a
tribute to the ability of the two
lawyers who were assisted by Ron
aid j. Ellis, present county attor-
ney.
This case grew out of proceed.
| ings for enforcement of delinquent
taxes assessed against six patent
ed mining claims in Pioneer Min
ing district of Pinal County.
| The claims were sold for back
taxes at the 1882 delinquent tax
sale. After the five year redemp-
tion period, following the tax sale
had passed, Pinal County Board of
Supervisors applied for and receiv-
ed Treasurer's Deed conveying
title to the mining claims to the
State.
More than two weeks after the
| claims had been decided to the
State, former Pinal county treas
| urer assigned the tax Certificate
of Purchase on such mining claims
to K. Pomeroy, representative of
certain mining interests.
A few days after such assign,
ment had been made, Mrs. Ruth
Branaman, county treasurer, ad-
vised Pomeroy that when the tax
certificate of purchase had been
assigned, the fact of the previous
tax deed to the State had been
overlooked and offered to return
TO him the amount he had paid
for the certificate of purchase If
he would return ii to the Pinal
county treasurer Pomeroy refus-
ed to return the certificate of pur-
chase and brought suit in Pinal
county superior court asking the
court to rule the treasurer's deed
TO State was void and the Treas
urer required to give him a tax
deed to the mining claims.
Pomeroy claimed in his suit
the deed to the state was not val
id because it had not been record
| ed in the office of Pinal county
| recorder at the time the certifi-
cate of purchase was assigned to
him. 1t was also claimed the tax
deed in question was void be-
cause records of tax proceedings
concerning the sale of the proper
ty for taxes had not been deliver
ed TO the county recorders office
by the county treasurer as requir-
ed by State law.
Judge Arthur T.. LaPrade, Su-
perior Court Judge, of Maricopa
county, presided in the case and
upheld Pomeroy's contention and
directed that he be given a tax
deed to the mining claims.
The county appealed from
Judge LaPrade's decision and on
| July 6, 1943 the Arizona Supreme
Court reversed Judge LaPrade and
upheld the states tax title to the
mining claims. Judge Ross of
Arizona Supreme Court wrote the
opinion in which he pointed out
that when the county treasurer
once issued a tax deed to property,
he was without power to sell the
property to another for the same
taxes and that all persons dealing
with a public official are bound
at their peril to know the extent
and limits of the powers OF such
public official and that no rights
can be acquired when based on
the unauthorized acts of public
officers. The opinion also held
that the entries regarding the tax
proceedings required by Arizona
law to be delivered by the county
treasurer to the county recorder,
need not be so delivered until all
such tax proceedings for a partic-
ular years tax sale have been
completed.
The case is important to Pinal
county, because it upholds the
title to the property obtained in
enforcing the county's lien for de-
linquent taxes. 1t is also of gen.
eral interest in that it settles Inn
portant legal questions regarding
delinquent tax proceedings and
points out that those relying on
the acts of public officials can ac-