[Download] "State Tax Commission V. United Verde Extension Mining Co." by Arizona Supreme Court * Book PDF Kindle ePub Free

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eBook details

• Title: State Tax Commission V. United Verde Extension Mining Co.
• Author : Arizona Supreme Court
• Release Date : January 04, 1931
• Genre: Law,Books,Professional & Technical,
• Pages : * pages
• Size : 74 KB

Description

Were we to decide the case on a strict construction of this assignment of error, we would be compelled to hold without further consideration of the evidence that it was not well taken, for the reason that it is predicated solely on the assumed adoption by the trial court of certain parts of the evidence as the only basis for its judgment, while the court in rendering judgment expressly stated that, though it referred to the testimony of the witnesses Cole and Calkins in its memorandum opinion, the final judgment was in no sense dependent upon the testimony of such witnesses, but was based upon all the testimony in the case, including the opinions and conflicting estimates of all the witnesses and the documentary evidence. We think, however, that in fairness to both appellant and appellee, we should consider the assignment as being in effect that the evidence taken as a whole does not support the judgment, rather than limiting our consideration to the specific parts of the evidence referred to by appellant in its subdivisions of the assignment. We discuss, therefore, the broad question as to whether or not the trial court was justified on the evidence, taken as a whole, in determining the true value for taxation of appellee's producing mine for the year 1929 to be the figure set forth in the judgment.

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