Oliver Wendell Holmes, Jr.

“ It will be seen that the word 'property' takes the place of 'real estate' at the beginning, and that the power given, instead of being only a power to increase or diminish the aggregate valuation of real estate in any county, is to increase or diminish the valuation of property (not the property) in (not of) any county. The word 'aggregate' is left out, and the fact that it was left out favors the construction that apart from that fact would be reasonable, that the power extends to the valuation of any property, and is not confined to the valuation of all the property as one whole. ”

“ Even apart from the re-enactment a certain weight attaches to this fact. United States v. Finnell, 185 U.S. 236, 243, 244, 46 L. ed. 890, 893, 22 Sup. Ct. Rep. 633; United States v. Sweet, 189 U.S. 471, 47 L. ed. 907, 23 Sup. Ct. Rep. 638. ”

“ The power of the board depends, of course, upon statute, and it is said that the statute of Arizona was taken almost verbatim from one of Colorado, which had been construed by the supreme court of that state in accordance with the first of the petitioner's above contentions before it was adopted by Arizona. People ex rel. ”