State v. Manhattan Silver Mining Co.
Nevada Supreme Court
Appeal from the District Court of the Sixth Judicial District, Lander County. This was an action by the State of Nevada against the Manhattan Silver Mining Company, the possessory claim to the mine or mining claim or ledge known as the North Star Ledge, in the Reese River Mining District, in Lander County, and unknown owners thereof, to recover the sum of one thousand four hundred and eighty-one dollars and five cents, as taxes upon the proceeds of the mine for the first…
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Appeal from the District Court of the Sixth Judicial District, Lander County. This was an action by the State of Nevada against the Manhattan Silver Mining Company, the possessory claim to the mine or mining claim or ledge known as the North Star Ledge, in the Reese River Mining District, in Lander County, and unknown owners thereof, to recover the sum of one thousand four hundred and eighty-one dollars and five cents, as taxes upon the proceeds of the mine for the first quarter of the year 1867. The amount sued for was the total of the tax as shown by the alterations in the assessment roll…
1Concurrence
Johnson, J., with whom Lewis, J.,
concurred.
I concur in both the reasoning and conclusions contained in the foregoing opinion, respecting the State tax, thus far — that the validity of such tax does'not depend on the action of the Board of Commissioners in making a levy, as the law itself makes the levy. The Board may or may not do it without impairing in the slightest degree the right- to enforce the tax. (The People v. McCreery, 33 Cal. —.) But the county tax stands on a different footing entirely. As to it, the action of the Board is indispensably necessary in fixing the rate and making the…
2Cases cited6 opinions
- Whitmore v. ShiverickNevada Supreme Court · 1867
- State v. EastabrookNevada Supreme Court · 1867
- Bryan v. MaumeCalifornia Supreme Court · 1865
- Lyons v. LeimbackCalifornia Supreme Court · 1865
- Prescott v. Wells, Fargo & Co.Nevada Supreme Court · 1867
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