52 Colo. 429 | Colo. | 1912
delivered the opinion of the court.
■ In-the preceding case of Foster v. The Hart Consolidated Mining Company, we have determined that the portions of-the revenue ..act. involved in the case at bar are-.constitutional, and it is, therefore, unnecessary to re-discuss that'question here.
The motion to dismiss was properly denied. The jurisdiction of the county court was measured by the ultimate relief which plaintiff below demanded. This was the return of the excess tax which it claimed to have paid. It was less than the sum of two thousand dollars. In other words, the “debt, damage, or claim or value of property involved,” the amount or value of which marks the jurisdiction of the county court, as prescribed by the constitution, is, in the case at bar, the amount of the tax which the.-plaintiff claimed should be refunded, and not the value of- the property upon which this tax was assessed.—Linehan Ry. Transfer Co. v. Pendergrass, 70 Fed. Rep. 1.
In support of the cross-errors assigned, counsel for defendant in' errór contend :
“(1) That the term “locality,” as used in the last provision crFádction 81-H, (section 5625 R. S.) means “mining district.”
(2) That the county court erred in refusing to so interpret and apply the law in this cause.
(3) That the defendant in error should not have been assessed át a higher rate per acre than the proportionate fate of assessment per acre borne by the lowest producing mine in the Cripple Creek mining district durnig the year 1907.”
Judgment affirmed.
Decision en banc.