Goldfield Consolidated Mines Co. v. State

Appeal from the Seventh Judicial District Court, Esmeralda County; Peter J. Somers, Judge. Action by the Goldfield Consolidated Company against the State of Nevada and Esmeralda County to review the assessment of certain mining claims for taxation. From a -judgment for plaintiff, defendants appeal. The facts sufficiently appear in the opinion.’ In other states, where similar provisions prevail and similar exemptions exist, the courts have held that such exemptions do not exist in favor of patented mining claims, but only in favor of unpatented mining claims. (Waller v. Hughes, 11 Pac. 122;…