State Tax Commission v. Eagle Picher Mining & Smelting Co.

LA PRADE, Justice.

This is an appeal from the judgment of the Superior Court of Pima County, Arizona, adjudging the full cash value of the mines, plant and equipment of the appellee corporation to he the sum of $306,386.03 for the purpose of taxation for the tax year of 1949. The judgment is challenged on the ground that it is contrary to the evidence and law applicable.

The • proceedings in the superior court originated as an appeal from the appraisal and assessment fixed by the state tax commission sitting as the state board of equalization on the San Xavier group of producing mines situate…