State v. Eureka Consolidated Mining Co.
Nevada Supreme Court
Appeal from tbe District Court of tbe Sixth Judicial District, Lauder County. Tbis was an action against tbe Eureka Consolidated Mining Company, and tbe possessory claims to tbe mines or mining claims, known as tbe “Eureka Consolidated Mines,” in tbe Eureka Mining District, Lander County, brought to recover tbe taxes imposed on tbe net proceeds of such mines for tbe quarter ending March 31, 1871. Tbe complaint sets forth that .the gross yield of those mines for that period…
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Appeal from tbe District Court of tbe Sixth Judicial District, Lauder County. Tbis was an action against tbe Eureka Consolidated Mining Company, and tbe possessory claims to tbe mines or mining claims, known as tbe “Eureka Consolidated Mines,” in tbe Eureka Mining District, Lander County, brought to recover tbe taxes imposed on tbe net proceeds of such mines for tbe quarter ending March 31, 1871. Tbe complaint sets forth that .the gross yield of those mines for that period was $107,262; that tbe deductions for costs allowed by law was $64,357 20, being sixty per cent, of tbe gross yield,…
1Opinion of the Court
*22By the Court,
Garber, J. :
This action was instituted to recover the tax assessed on certain ores, under the provisions of the act entitled “An act providing for the taxation of the net proceeds of mines,” approved February 28, 1871. The ores were extracted by the appellant during' the quarter commencing January 1,1871. The gross yield thereof was between thirty and one hundred dollars per ton, and (it will be assumed) they were worked by Freiburg, or dry process.
The appellant contended that the assessment should be made as follows : “From the gross yield of the ore, deduct the actual cost of…
2Cases cited5 opinions
- Minis v. United StatesSupreme Court of the United States · 1841
- People v. San Francisco Sav. UnionCalifornia Supreme Court · 1866
- Lawrence v. FastIllinois Supreme Court · 1858
- Chickering v. FaileIllinois Supreme Court · 1865
- People v. Empire Gold & Silver Mining Co.California Supreme Court · 1867
3Cited by17 opinions
- Tidd v. RinesSupreme Court of Minnesota · 1879
- Washington Timber & Loan Co. v. SmithWashington Supreme Court · 1904
- Bird v. PerkinsMichigan Supreme Court · 1875
- State v. California Mining Co.Nevada Supreme Court · 1878
- Reid v. Southern Development Co.Supreme Court of Florida · 1906
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