Show ONTARIO WINS TAX SUT SUIT in the case of the ontario silver min ing company a corporation against J M hixon treasurer of summit county U utah tah the supreme court of this state has ren i dered a decision that a drain tunnel such as the company companas comp anys s drain tunnel no 2 js i so essentially a part of the mine that it i must be assessed as such and that a sep sei arate assessment is not legal the trial tria court gave judgment in favor of the min ing company holding that an assessments assess men and subsequent tax against the tunnel in ii question was illegal the county official appealed on the ground that the trial cour bourl had erred the case has attracted a great deal of 0 interest owing to the determined effort which has been made in the state in re rep p cent years to hound the mining antei interest ests with taxes of all kinds the much dis cussed article 13 of the utah constitution is interpreted in part in the present deci sion the case revolving around what mean ing shall be placed on the clause which provides that all property and surface im prove ments upon and appurtenant to mines land and mining claims which have a value sep se arate and independent of all such mines ai 01 mining claims shall be assessed and taxed as other pr property is the stipulated facts in this case show that the drain tunnel in question was CO corn plated at the ontario proper property ty in 1894 a a total cost of that the daly west the daly judge and the thompson quincy mines are using the tunnel and are paying payin for the draining through it of water from their properties although those coni companies panie are not using it as they have a right to under the lease for the tran 0 of ores and supplies the tunnel was assessed assesse assessed at and produced a revenue fro frona other mines of in 1913 and 21 in 1914 the tax levied amounted t to the courts have decided that the company need not pay that tax |