Show TO Court of Appeals Finds Taxes on Beaver County Dump Once Were Paid The right or of Beaver county count to collect personal property property taxes on tailings from the 01 old 1 South Utah Mines and Smelters In that county count was denied by tile the United States circuit court or of appeals in St St. Louis Tuesday affirmIng the trial court in Its opinion The decision upholds the plaintiffs plaintiff's s 's demand for return return-of of the taxes already ady paid to the county on the It was held bY both courts that they the value of the tailings had already al- al ready been taxed by the state and that the county had no no further claIm upon them for taxes The tailings front from the mine were sal sale 1 to consist of tons accumulated accumulated before the mine was worked out in 1914 Prior to 1919 the tailings tailings tail tail- ings were gone over by a flotation plant for the extraction of the remaining remaining re- re ores the net return being The state assessed the tailings at about three times this amount and the taxes were recovered recovered ered by the company by decision of the U United States State's States supreme pr e court I Ithe the opinion being wrItten by Justice George Sutherland Sutherlan 1 FollowIng this decision Beaver Beater county attempted to assess the tailings as personal property but the court held that they had been taxed as part of the mine during its operation Beaver county will be advised to appeal the case to the supreme court according to W. W A. A Hilton who represented the county before the United States district court here It was ryas his opinion that the decIsion of the appellate court means that the company will entirely entirely en- en escape tuxes taxes on large values taken from the tailings dump since it was previously held that the dump was not a mine but personal property |