Show mining minim claims taxable mining claims are real estate and represent property of value and therefore are taxable howard al gullickson acting attorney general of montana ruled recently in t the I 1 le east past in general caal claims 11 Is have ave been regarded as exempt from r om t taxation as behil property of th the e united states it appears from the constitution constitute on the applicable statutes and the court decisions that property pio perty represented by an ail mining claim is not exea exempt iipp says the official it is my opinion that the interest and i right ight of possession in in mining claims are assessable and taxable as real estate estate that taxation does docs not infringe or affect the interest or right of the united states and therefore there is no reason why such buch property should not be taxed as real estate and sold for delinquent t taxes aes he quoted a US U S supreme court ruling on oil the question which pointed out a claim may be sold transferred mortgaged or inherited without in infringing gin g the title of the united states and therefore no reason existed why such claims should not be taxed |