Maish v. Territory of Arizona

This was a suit commenced in the district court of the First judicial district of the territory of Arizona, sitting in and for the county of Pima, to recover delinquent taxes. Several parties were included as defendants. A decree was rendered May 7, 1892, establishing the taxes and foreclosing the tax liens. The appellants, after a motion for a new trial, carried the case to the supreme court of the territory, by which, on January 17, 1894, the decree was affirmed (37 Pac. 370), and thereupon an appeal was taken to this court.

These judicial proceedings to collect delinquent taxes were authorized by statute. Rev. St. Ariz. 1887, §§ 2684-2688. The first of these sections provides that the tax collector, on the third Monday of December in each year, shall prepare and file in the office of the county treasurer a list of delinquent taxes. Section 2685 requires him, on or before the first Monday in February thereafter, to publish such delinquent tax list, with a notice that he will apply to the district court of the country at the next ensuing term thereof for judgment. Section 2686 directs the district attorney, upon the completion of the publication, to file a complaint in the district court setting forth the fact of the delinquent list, its publication and the notice, and praying for judgment and decree against the property described in said list for the taxes assessed thereon. It further provides:

'The delinquent list shall be prima facie evidence that the taxes therein are due against the property described in said list. Upon said publication and advertisement being made and the filing of said complaint, the said district court shall acquire full and complete jurisdiction over the lands, real estate and property described and contained in said delinquent list for all purposes whatever necessary to enable the said court to carry out the purposes and intention of this act.'

Section 2687 contains certain general provisions in reference to the proceedings. Section 2688 is as follows:

'The court shall examine said list, and if defense (specifying in writing, the particular cause of objection) be offered by any person interested in any of said property, to the entry of judgment against the same, the court shall hear and determine the matter in a summary manner, without pleadings, and shall pronounce judgment as the right of the case may be. The court shall give judgment for such taxes and special assessments, interests, penalties and costs as shall appear to be due, and such judgment shall be considered as a several judgment against each parcel of property, or part of the same, for each kind of tax or special assessment included therein; and the court shall direct the clerk to make out and enter an other for the sale of such property against which judgment is given, which shall be substantially in the following form.'

Charles W. Wright, for appellants.

Wm. H. Barnes, for appellee.

Mr. Justice BREWER, after stating the facts in the foregoing language, delivered the opinion of the court.