American Smelting & Refining Co. v. Whatcom County

For some time prior to January 1, 1938, Azurite Gold Company, a Washington corporation (hereinafter referred to as Azurite), held under location notices a group of unpatented mining claims in the Slate creek mining district, situated in the eastern portion of Whatcom county, American Smelting and Refining Company, a New Jersey corporation (hereinafter referred to as the Refining Co.), holding the claims under an operating lease.

January 1, 1938, the Refining Co. filed in the office of the assessor of Whatcom county a statement showing the value of its property located on or in connection with…