Earhart v. Powers

This is an action to recover a tax paid “under protest,” and which tax is alleged to be illegal and void. It appears that the plaintiffs and appellees are the owners, and in possession of a group of lode, unpatented mining claims, situate in the Harshaw mining district, Santa Cruz county, Arizona. The gravamen of the complaint is that these mining claims are of the lands and property of the United States, and are therefore not subject to the imposition of a tax by this state. The tax in suit was for the year 1913. A general demurrer to the complaint was overruled, and, after a trial, judgment…