State Tax Commission v. United Verde Extension Mining Co.

Ordinarily, we do not write opinions on motions for rehearing, but, because the original opinion laid down certain rules important for the guidance of the tax-assessing authorities of the state, and because of the apparent failure of counsel for appellants to understand, both what we decided, and why we decided it, we depart from our usual custom.

The precise point in the opinion with which appellants seem to take issue is that we stated that in a suit by a taxpayer to correct an assessment £ £ the trial court is limited in determining the true value to evidence which was in existence at the…