Arizona republican., 1893-02-15

seems legitimate 10 many coed citizens
who would resent most fofcibly any re,
Election upon their honesty or general
integrity OF character.
While personal property OF all kinds
escapes taxation to q lsrge'degree, it is
especially true that but very small
proportion OF the money, jewelry, house
hold furniture, merchandise and arti-
Giles OF like character in the Territory,
is taxed. The assessor relies upon the
party assessed for statement Of his
taxable property and in many cases re
ceves dishonest return.
This is probably generally true every
where, but is particularly so in Arizona,
and should be corrected il possible. In
Par. 2640 OF the revenue law OF the Ter
ritory in regard to the assessment Of
taxes, the following lang usge appears:
"Bstwesn the first Monday 10 March
and the frat Monday in June in each
year, the county assessor, except as here
in otherwise required OF the Territorial
Board OF Equalization, shall ascertain
by diligent inquiry and examination, all
property ia his county, real or personal,
subject 10 taxation; and also the names
Of all persons, corporations, com psuies,
or firms, owning, slsiming or having the
possession or control thereof and he
shall then determine the full cash value
Of all such property, and shall lisa and
assess the sans to lhs person, firm, corr
porstion, association or company owing
or having the possession, charge or con
troll thereof" cot.
1.-THE assessor does his duty, as de-
fined by law, assessments should be
complete. TIE assessors defense is
that he is neither properly paid nor al
lowed suffi ,ient time in which to assess
To this, the reply can be made that
neither his nomination nor his election
is compulsory, and when he accepts re.
sponsibility he should discharge it as it
is legally defined. However, he cannot
be expected to do impossible things, and
j submit that ths assessors in Arizona
are neither suffi,iently compensated nor
allowed suitable sims under the exist
ing law 30 fairly assess the property of
she Territory. | bslisvs ID would be
wise, and in tbs interests OF economy, 20
30 libsrally pay the ASSESSORS and fix
aha time ia which assessments are re
quired to bs made, that fairly com
plsse and equitable distribution OF taxes
can be had. II is true also that the
pressus revenue law is very detective ss
to tbs collection OF taxes. Many OF our
heaviest property owners have nos paid
taxes tor several years, and it is notori-
Gus that when refusal to pay is followed
by litigation, that the time OF settle
meatis very indefinite. This condition
is dsmoralizlng alike so public aud pri-
vate credit aud the general good Of the
believe the collec-
ticn OF taxes would be very much exps-
dated by amending the present law so
that Judgment for delinquent taxes
could not only be rendered as judg-
msntin rem but a psrsonal Judgment as
we'll, to be collected by execution upon
the real or personal property OF the de-
linqusnt wherever found, making no Ak.
ception when identified IN the possession
OF third parties. respectfully rsqusst
your earnest attention to the matter OF
assessing aud collecting taxes It is ap-
parent that the taxable property OF the
Territory is steadily increasing, not
withstanding the heavy losses to the
cattle industry during the past year;
our population is increasing rapidly
which accordingly makes the expense of !.
government and educa- !
tional aud penal institutions heavier, !
and il is a ridiculous anomaly that the !
assessment rolls chow DO material
change year after year. Such oondi-
tion is contradictory in the extreme and !
and although attributable
possibly to variety OF causes, the msin
reason seems TO me to be faulty sys-
tenn OF assessing and collecting the
Isxes, and | believe il improper TO dis.
criminate rs to the nature OF property
assessed. The profits OF the mines
should be assessed, whenever il is pos
siole 30 state them, and, although I am
to arbitrary assessments TO
degree affecting the encouragement,
healthy growth and perpetual alton OF the
mining industry, yet l can see no good
reason why dividends or other profits
resulting from shs mining of precious
metals in Arizona and distributed in
other parts Of the country should not
something to the revenue OF
the Tsrrisory. There should be no dis
position TO svads the full taxation Of
csttlo ranging over che nptsxed public
domain.
All kinds Of property should bear