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Show ami cni'ati:nti:i claims aiii: Sl'HJIXT TO I'UI.Ii TAXATION Taxation or mining claim ha com monly been nsaumed not to be per mlaalble until the title had passed from tho United Stale to an Individual, Indivi-dual, sa the Mining and Scientific Pre. This opinion Is so widesprend. nnd the failure to asaess unpatented claims for purposes or taxation has been so nearly universal, as to give the sanction of custom tn such exempting. ex-empting. Nevertheless, thn lawa or California Califor-nia and of some other Weatcrn States have taken account or the poaalblllty of deriving revenue from this source, and thn possessory right of thn locator lo-cator Is made amenable tn a tax demand. de-mand. Casea have been decided by the supremo courts or the United State and also or the stato or Call fnrnla holding that the poaaessory In terest In public mineral land acquired ac-quired by location Is subject to taxation taxa-tion by the slate nnd Its municipal sub-dlvlalons us vial property. Only this posaesaory Interest can be sold under a tax snlo, and thn purchaser pur-chaser must perform the annual labor, la-bor, otherwlan the ground la again open for locntlon. The same ruling uppllea to quarries and to timber belonging be-longing to Individual or corporations on the land or the United State. |