United Globe Mines v. Gila County
Arizona Supreme Court
APPEAL from a judgment of the District Court of the Fifth Judicial District, in and for the County of Gila. Frederick S. Nave, Judge. The facts are stated in the opinion. The territorial hoard of equalization is - a special statutory tribunal, and its action is void unless, and valid only, when its functions have been performed in the manner prescribed by the statute which confers the jurisdiction.
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APPEAL from a judgment of the District Court of the Fifth Judicial District, in and for the County of Gila. Frederick S. Nave, Judge. The facts are stated in the opinion. The territorial hoard of equalization is - a special statutory tribunal, and its action is void unless, and valid only, when its functions have been performed in the manner prescribed by the statute which confers the jurisdiction. The statute requires an examination of the various assessments, and nothing else will satisfy the statute. The examination is a necessary step — a condition precedent — and one of the essentials to…
1Opinion of the Court
SLOAN, J. —
This suit was brought by the United Globe Mines, a corporation, against Gila county and W. W. Brook-ner, as tax collector of said county, to enjoin the collection *219of certain taxes charged upon the duplicate assessment-roll of said county for the year 1906, against the patented mines owned by the plaintiff. The grounds upon which the injunction was sought, as set forth in the complaint, were: That the territorial board of equalization, at its meeting in August, 1906, found that the valuations of patented mines in the counties of Cochise, Gila, Mohave, Yavapai, and Yuma did not bear…
2Cases cited3 opinions
- Stanley v. Supervisors of AlbanySupreme Court of the United States · 1887
- Copper Queen Consolidated Mining Co. v. Territorial Board of Equalization of the TerritoryArizona Supreme Court · 1906
- Territory of Arizona v. Board of SupervisorsArizona Supreme Court · 1906
3Cited by11 opinions
- In Re Assessment of Kansas City Southern Ry. Co.Supreme Court of Oklahoma · 1934
- Cochise County v. Southern Pacific Co.Arizona Supreme Court · 1966
- Idaho State Tax Commission v. StakerIdaho Supreme Court · 1982
- Cochise County v. Southern Pacific CompanyArizona Supreme Court · 1966
- State v. RELLA VERDE APTS., INC., NO. XXX-XX-XXXXCourt of Appeals of Arizona · 1976
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