Certain-Teed Products Corp. v. Comly

Blu,me, Justice.

This case involves the question as to whether or not gypsite is, or rather, in 1927 was, subject to a produc tion tax under the constitutional and statutory provisions hereinafter mentioned. The court held that it was not, and the county assessor of Albany County and the State Board of Equalization have appealed. Section 3, Article 15, of the state Constitution, provides as follows:

“All mines and mining claims from which gold, silver and other precious metals, soda, saline, coal, mineral oil and other valuable deposit, is or may be produced shall be taxed in addition to the…