Maish v. Arizona

Citations

• 164 U.S. 599
• 17 S. Ct. 193
• 41 L. Ed. 567
• 1896 U.S. LEXIS 1892

Syllabus

<p>In proceedings in Arizona to enforce the collection of taxes assessed upon real estate, a printed copy of the delinquent list, instead of the original filed in the office of the county treasurer, was offered in evidence. To the introduction of this objection was made, but not upon the ground that the original was the best evidence, or that the copy offered was not an exact copy. In this court it was for the first time objected that the list, as filed in this case, was not a copy of the original. Held, that this court would not disturb the judgment of the court below on such technical grounds, apparently an afterthought.</p> <p>For the hearing of the objections of the appellants against the assessment of the tax the court convened on the 14th of March. The notice published by the tax collector was that the sale would begin on the 20th of March. On March 15 a judgment was entered directing the sale on the 20th of all the property, to which no objection had been filed. As to those parties making objections (and included among them were the present appellants) the case was set down for hearing at a subsequent day, and a trial then had; but the judgment was not entered until the 7th day of May, 1892, and the order was to sell on the 13th day of June. Held, that the purpose and intention of the act being the collection of taxes, but only of such taxes as ought to be collected, and judicial determination having been' invoked to determine what taxes were justly due, the fact that the court took time for the examination and consideration of this question did not oust it of jurisdiction.</p> <p>In Arizona the delinquent tax list is made by law prima facie evidence that the taxes charged therein are due against the property, as well the unpaid taxes for past years as those for the current year.</p> <p>It was the intention of the legislature of Arizona, and a just intention, that no property should escape its proper share of the burden of taxation by means of any defect in t