Year: 1877

The United States supreme court ha:

 recently rendered an important opinion

 on this subject. The case was submit

 ted on printed arguments and was car

 ried up from Nevada by the owners oI lihe Consolidated Virginia. The State

 imposes a tax on the proceeds of mine:

 and defendants resisted the payment

 on the ground that htle to the land from which the mineral Is taken is ir

 the United States, and is not for thai

 reason liable 10 State taxation.

 4 few extracts from the opinion will

 show our readers the position of the highest tribunal known to our laws or

 this subject, and therefore we give

 them, viz:

 If the tax of the State of Nevada is in point of fact levied on this proper

 wright of the United States, we are

 bound by our previous decisions and

 by sound principle to hold that it Is

 void. If, on the other hand, It IS

 levied on property of the miners

 and may be collected without affect ling or embarrassing the title of the United States to property which be Ilongs to that Government, then there Ii is no ground for interference with the

 processes of the State in its collection

 As we construe the statutes of the 1 United States and the recognized rule of the Government on this subject, the moment this ore becomes detached from the soil ID which it is imbedded it becomes personal property, the

 ownership of which is in the man

 whose labor, capital and skill has

 discovered and developed the mine and extracted the ore or other mineral pro- duct. II is then free from any lien, claim or title of the United States, and is rightfully subject to taxation by the State as any other personal property is. It is however, urged with more show of reason that Section 6, winch makes thls tax lien on the mines or min ing claims from which these ores or minerals bearing gold or silver are extracted for reduction" is an inter ference with the right or property of the Government in the lands ln which the mineral remains are extracted.

 The use of the words mines or mining clalms" is evidently intended to distinguish between the cases in which the miner is the owner of the soil, and therefore has perfect title to the mine, and those in which the mi ner under what is well known in the mining districts and what is, as we have said, recognized by the Act of Congress as a mining claim. In the

 first case, the statute makes the tax a lien on the mine, because the title to the mine is in the person who owns and should pay the tax. In the other, the tax is lien only on the claim of the miner; that is, on his possessory right to explore and work the mine under the existing laws and regula- tions on the subject.

 In the former case, of course, the United States has no interest to be- protected, and the State is at liberty tOI declare and enforce such lien for her taxes. In the latter, also, such right as the mining laws allow and as Con gress comedies to develop and work the mines, is property in the miner, and property of great value. That itl is so. is shown most clearly by thei conduct of the mining corporation in whose interest thIs suit is brought which, for the purpose of eYading this .ax, permits its investment in this mine, said 10 be worth from S50,000,000, to- lOO. O00. 900. to rest on this claim, this mere possessOry right, when il could ! aI ridiculously small sum compared .o to the value of the m:ne, obtain the title to the entire land, ,oil, mineral and all. Those claims Ire the subject of bargain and sale, and constitute very largely the wealth of he Pacific coast States. They are pro ! Derty in the fullest sense of the word, md their ownership, transfer and use ire governed by well-detined code or ,odes of law, and are recognized by he States and Federal Government. This claim may be sold, transferred, inherited. without infring-i ug the title of the Udited States. Why nav it not also be made subject to fen for taxes, and the clam, such as t is, recognized by statute, be sold to .nforce the lien? We see nothing in principle or in any interest which the United States has in the land to pre- -ent It.

 Every miner Tn Arlzona Is or may De interested in this decision. The .ourt is perfectly clear that the pro :eeds of mines may be taxed and the hines sold for taxes, by which sale all he right the owner or claimant has 0 the mine passes to the purchaser.