Show I I ANSWER FILED IN COPPER TAX CASE County Attorney Moreton and Richards Richards Richards Rich Rich- ards Mitchell representing Salt Lake county yesterday filed an answer answer answer an an- in the United States district court to the complaint of the Utah Copper company in the latter's suit to recover paid as taxes on tailings tail tail- ings lags in 1917 and 1918 Judge Tillman D. D Johnson of the federal court sustained a demurrer filed by the company several months ago In this the company claimed that taxes could be assessed only upon net proceeds and that no tax should have haYe been assessed inasmuch as the net proceeds had not been de de- de Another contention was I that tailings are part and parcel of mining claims and that the only legal method of taxation was through an assessment assessment assessment as as- 1 of three times the net proceeds proceeds proceeds pro pro- of the mining claims i The county in its answer holds the I tailings to be personal property be because because be- be i cause causo they had been removed thirteen miles to reduction works a part of I the mineral content removed and the I balance impounded as tailings It Is alleged that they now constitute personal personal per per- property and are assessable as I such |