Show RECENT MINING DECISIONS prepared for the mining review taxation of mines const art 13 section 4 provides that all mines and mining claims etc containing or bearing gold silver copper lead coal or other valuable mineral deposits shall he be taxed etc and the net annual proceeds of all mines and mining claims shall be taxed etc at the time the constitution was framed the specified metals were the only ones mined in large quantities in the territory and coal with the exception ot of lime and common rock was the only nonmetallic non metallic product mined in quantity sufficient clent to justify the method or of taxation proposed held that the classification was not intended as a limitation but an enumeration of substances then produced in quantity sufficient to warrant the method of taxation imposed and under the exception to the rule of ejusdem generis that where the particular things enumerated are complete so that there remain no others of like kind then the things that fall within the general words must be assumed to be of a different kind and not ejusdem generis with those enumerated me rated the phrase 11 other valuable mineral deposits embraces all mineral deposits including a deposit of gypsum and the net annual profits from the sale of products manufactured are taxable under the section supreme court of utah nephi plaster mfg mag co v juab county 93 pacific 53 expert opinion on drilling well the opinion of a person skilled and of long experience peri ence in drilling oil wells and taking fastened tools tool is admissible as to the effect of running into a well feet deep a bit dressed in a particular way upon a large piece of iron left at the bottom of said well and as to the eff effect act of such a piece of metal on the tools themselves delmar oil co v bartlett supreme court of appeals of west virginia 59 sourhea southeastern st oil and gas lease under a lease of land for the purpose only of drilling and operating for gas and oil providing that the rental shall be one sixth of the oil and it if gas is found in sufficient quantities to market the same the consideration to the lessor shall be per annum in advance for each gas well drilled and that operation shall be commenced and four wells completed within four months from date or all paid for after that time and that if the lessee fall fail to perform such work or to pay the rent he shall in lieu thereof and in full for damages for his default pay annually during the term for each of such wells where the lessee seasonably drills four wells no rent is payable except i jor for the time that they produce gas in marketable quantity though they produce it in such quantity when first drilled so that a complaint for gas rent must aver that the wells were so producing gas during the period for which rental is claimed roberts v fort wayne gas co appellate court of indiana 82 northeastern representations and opinions defendant was not guilty of obtaining money by means of the confidence game where he merely sold stock in a gold mining company having an undeveloped mine making no false representations of fact in regard to the mine but merely stating that it would pay a certain amount the first year and a greater amount thereafter and guaranteeing an it whereas the operation proved a failure lory v people supreme court of illinois 82 northeastern location notice record comp laws section provides that within ninety days of the date of posting the location notice on a mining claim the locator shall record his claim with the mining district recorder and the county recorder of the mining district or county in which such claim is situated by a location certificate that any record of the location of a lode mining claim which shall not contain all the requirements named in the section shall be void etc and section provides that if there is no mining district or the residence of the officers within the district is not publicly known district recording shall not be required held that where there is a mining district recorder whose place of business is publicly known it is essential to 6 a valid record of a mining claim that the certificate of location be recorded with the district recorder as well as with the couly county recorder ford v campbell supreme court of nevada 92 pacific 0 |