State Tax Commission v. Phelps Dodge Corp.

This is a puerile appeal from a judgment of the Superior Court of Yavapai County, determining that for the ad valorem tax year of 1943 the State Tax Commission had over-assessed the producing mining claims of the appellee Phelps Dodge corporation’s copper mining claims in Yavapai County, commonly designated as its United Verde. Branch, to the amount of $7,477,770, and awarding judgment against the county in the sum of $89,968.67, account overpayment of taxes. The company paid its taxes under protest and appealed to the Superior Court as provided for in Section 73-110, Arizona Code Annotated…