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Show OU) MINE DUMP to be ASSESSED Decision of the supreme court of the Unltedi States having been to the effect that the tailings dump of the South Utah Mines company la not mining property, inasmuch as the mine itself had been worked out, the county commissioners of Beaver county are now proceeding on the theory that the dump was assessable by the county assessor, rather than by the state board of equalization, which had attempted to assess It. The county officials, therefore, are attempting at-tempting to assess it. The county Is attempting to assess the property for taxes from the years 1918 to 192"., inclusive. The mine had been abandoned, but when the war brought high prices pric-es for metals the Utah Leasing company com-pany took over the dump and recovered recov-ered values yielding more than $100 000 in net proceeds. The state board of equalization attempted to assess this at three times its net proceeds for the year, but the company took the case through the federal district court to the supreme court, where it obtained a reversal of the district court over a decision written by Justice Jus-tice George Southerland.. This was to the effect the dump of an abandoned mine could not be termed mining property at all, and therefore this dump was not amenable to the Utah constitutional provision covering the assessment of metalliferous mines. Recently the state board of equalization equali-zation was notified by E. A. Griffith, county clerk of Beaver .county, that the commissioners of that county have ordered that the property of the South Leasing Mines company, apparently a clerical error for South Utah Mines company, be placed on the assessment rolls for the six years above mentioned. "The county commissioners." writes Mr. Griffiths, "are desirous that the state board of equalization grant them the privilege of convening conven-ing as a board of equalization some time in the near future to hear protests pro-tests in case such is made." The Beaver county officials are advised by the state board that the state board will order the county board reconvened for this purpose as soon as the county officials set the date. This should be sufficiently in advance to permit of five days' notice no-tice being given to the owing company, com-pany, as required by law, when assessed as-sessed valuations are raised. |