Territory of Arizona v. Copper Queen Consolidated Mining Co.
Arizona Supreme Court
APPEAL from a judgment of the District Court of the Second Judicial District, in and for Cochise County. Fletcher M. Doan, Judge.
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APPEAL from a judgment of the District Court of the Second Judicial District, in and for Cochise County. Fletcher M. Doan, Judge. This is a special statutory proceeding, brought under Act No. 92 of the Laws of 1903 of the territory of Arizona to enforce a lien for territorial and county taxes "for the year 1901 upon the property described in the complaint, amounting, with interest and costs, to the sum of $120,039.35, on the eighth day of June, 1904, together with interest thereon at the rate of ten per cent per annum until paid, and the further sum of four per cent of the amount found due as…
1Opinion of the CourtLewis, J.
The description of the sixty-five patented mining claims of the appellee, by name, as found upon the original assessment-roll, was sufficient. The statute then in force (paragraph 2652, Revised Statutes of 1887) provides: “It shall be the duty of the assessor to prepare a tax list or assessment-roll, ... in which book or books he shall set down in separate columns: . . . Second. All real estate taxable to each inhabitant, firm, incorporated company or association, described by metes and bounds, or by common designation or name, if situate within the limits of any city or any incorporated…
2Cases cited11 opinions
- Missouri Pacific Railway Co. v. RichmondTexas Supreme Court · 1889
- Milner v. ShipleySupreme Court of Missouri · 1887
- Vaughan v. DanielsSupreme Court of Missouri · 1889
- Copper Queen Consolidated Mining Co. v. Territorial Board of Equalization of the TerritoryArizona Supreme Court · 1906
- Inland Lumber & Timber Co. v. ThompsonIdaho Supreme Court · 1905
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3Cited by5 opinions
- Yuma County v. Arizona Edison Co.Arizona Supreme Court · 1947
- Skaggs v. StateArizona Supreme Court · 1922
- State Ex Rel. Swift v. TullarCourt of Appeals of Arizona · 1969
- Meneice v. Blackstone Mining Co.Idaho Supreme Court · 1942
- Webb v. Phoenix Title & Trust Co.Arizona Supreme Court · 1919