State v. Moore
California Supreme Court
Appeal from the Fourteenth District, County of Nevada. This is an appeal by defendant from a pro forma judgment rendered for the plaintiffs in an action instituted to try the legality of the tax levied on the money expended in the purchase of mining claims.
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Appeal from the Fourteenth District, County of Nevada. This is an appeal by defendant from a pro forma judgment rendered for the plaintiffs in an action instituted to try the legality of the tax levied on the money expended in the purchase of mining claims. The pleadings and agreed statement show the following facts, viz:— that the defendant’s claims are situated upon, and form a part of the public domain of the United States: that the sum of twenty thousand dollars was paid by him some three years since for such claims; and that the further sum of five hundred dollars has been expended in…
1Opinion of the CourtTerry, C. J.
Defendant is the owner of a certain mining claim, for which he paid the sum of twenty thousand dollars, and upon which, since the purchase, he has expended the sum of five hundred dollars in opening a tunnel.
These sums were assessed against him, as money invested in the business of mining. The object of this action is to test the legality of this assessment, and the questions presented are : 1st. Whether, under the Constitution, it is in the power of the Legislature to tax mining claims; and, 2d. Whether money invested in the purchase and opening of such claims, is within the provisions of…
2Cases cited2 opinions
- Tartar v. Spring Creek Water & Mining Co.California Supreme Court · 1855
- McKeon v. BisbeeCalifornia Supreme Court · 1858
3Cited by31 opinions
- Kaiser Co. v. ReidCalifornia Supreme Court · 1947
- People v. ShearerCalifornia Supreme Court · 1866
- Graciosa Oil Co. v. County of Santa BarbaraCalifornia Supreme Court · 1909
- Harvey Coal & Coke Co. v. DillonWest Virginia Supreme Court · 1905
- Merchants Trust Co. v. HopkinsCalifornia Court of Appeal · 1930
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