State v. Tonopah Extension Mining Co.

OPINION

By the Court,

Sanders, J.:

Pursuant to an arrangement between the tax commission of Nevada and the Nevada Mine Operators’ Association, a voluntary association organized for the betterment and protection of the mining industry of the state, this action was commenced by the State of Nevada as a test case against the Tonopah Extension Mining Company, a member of said association, for the purpose of obtaining a judicial determination of the proper method of arriving at the net proceeds of mines, and for the purpose of ascertaining by judicial determination what items are properly deductible…