Arizona republican., 1891-02-17
CoUNcIL BILL No. F.
AN ACT

RELATING TO BOARDS OF SUPERVISORS.
 Be it Enacted by the Legislative Assembly of
 the Territory of Arizona
 SECTION l. That all rebates, adjustm ents, set dement's or compromises heretofore made ay the Board of Supervisors in the various counties of tax values, tax assessments or taxes, upon any property or of any suit or proceedings for the collection of any tax or taxes, be and the same are hereby ratified and confirmed provided, how ever, nothing herein contained shall be con strued CT held to mean that the said Boards of Supervisors shall hereafter have any right, power or authority to rebate, adjust, settle, compro- mise or diminish any tax, taxes, tax values. as sessments og leyies, or any suit or proceeding for the collection of any tax or taxes upon any property, except as a Board of Equai tation in the manner prescribed by law.
 SEC. 2. This act shall take effect and be in fierce from and after it's passage and approval.
 In truth a daisy---one that walks in beauty like the night of cloudles, climes and starry skies" Yet 8 "daisg" that is fully loaded. Simply and plainly, the bill has been introduced through the efforts of the Atlantic X Pacific Railroad Company, in the interest and for the benefit of the Atlantic & Pacific Rail- road Company. It is intended 10 make legal and valid compromises nude and entered into by some of the cou nties oi Northern Arizona, by which that rail- road company has been permitted to pay taxes at the rate of 50 per cent on the dollar. In other words, waen the citizens of such counties have been pay ing taxes at the rate of 8 on the hun dred, the Atlantic X Pacific has been paying at the rate of $l.50 per $l00. This has been accomplished by the rail- road company refusing to pay taxes on the assessment levied against it by the Territorial Board of Equalization. This necessitated the bringing of suits by the counties of Apache, Mohave and Yav" apai to collect the taxes due flom the road. In every instance for the last ten years the counties have won their suits, but under threats of carrying the suits to the Supreme Court of the United States and by other methods, the com- pany has always succeeded in securing com promises from the Boards of Super visors by which it was allowed to pay taxes at the rate of $4000 per mile. In this way'year after year it evaded the payment of its full burden of taxation, while every other railroad in the Terri. tory paid promptly without cavil. The compromises, thus effected by the rail- road companies, covered not only county but territorial taxes, 80 that the entire Territory was affected by it.
 Last year the Attorney-General de. murred to such compromises on be. half of the Territory and the con- troversy was carried through the various courts until a week ago when decision was unanimously ren. dered by the Judges of the Supreme Court, deciding such compromises invalid and illegal. It is against this decision that the law introduced by Mir. Dennis is directly aimed. Not satisfied with the law applicable to the affairs of every other corporation and citizen, the Atlantic X Pacifc now seeks by this law to have legalised the compromises which the highest tribunal in the Territory has pronounced not only against public policy, but unlawful. The matter of the Atlantic X Pacific railroad taxes has long been in controversy, long enough to be settled and settled forever. The citizens of Arizona do not want black mail, but they do want justice. If the Atlantic Ss Pacific owes no taxes, if 1t is exempt from such burdens, let 1t be definitely decided by the law of the land. The courts have been appealed to and have decided that this company has no higher rights in Arizona than has any other corporation or individual. Let their action stand, for there is no reason why any Legislature should seek, by passing such law as the above, to provide loophole by which the Atlantic & Pacific or any other concern can evade its just share of the burdens of taxation.
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