Arizona silver belt., 1897-04-29

As announced in these columns last week the territorial treasurer has made & demand upon the treasurer of Gila county for taxes claimed to be due from this county for the year 1896, under the acts of 1895, for the i'm. provement or completion of the Nor nal school, Territorial University and Reform school and the demand is em- phasized by the threat that if not com piled with suit will be instituted to compel payment
 The action of our board of super yisors refusing to make the levies for these taxes was deliberately taken, after satisfying themselves that the acts providing for the levies were illegal and unconstitutional, and it is not probable that the present board can be coerced into reversal of that action. At any rate the demand made upon the county can not be satisfied until next winter, for the reason that there is no money available, and it would neeessitate special levy to be made to be included in the general tax levy for 1897.
 The question of the legality of nets of the Eighteenth legislature imposing additional taxes for the improvement of the three institutions named, was raised by the SILVER BELT in Feb mary, 1895, at the time the several bills were introduced in the legislature, and after they had been enacted We continued to oppose them upon the ground of their unconstitutionality, ar- guing that they were in conflict with the Harrison Act, which is a part of the organic law of Arizona.
 Our persistent agitation of the ques- ton bore fruit, as the grand jury Ut the October term, 1895, of the district court of Gila county, presented the case very clearly and cogently in their report to the court as follows:
 ''The levies under the acts of 1895 are illegal, for the following reasons, towit:
 Section 8, Organic Law of Arizona, page 37, K. s. A. provides:
 "'That no law Of any territorial legislature shall authorize any debt to be contracted by or on behalf of any such territory, except in the following cases: To meet a casual deficit in the revenues; to pay the interest upon the territorial debt; to suppress insurrec- tioRs, or to provide for the public de- fense-except that in addition to any indebtedness created for such pur- poses the legislature may authorize loan for the erection of penal, cba-ita- ble or educational institutions if the total indebtedness of the territory is not thereby made to exceed 1 per centum upon the assessed value of taxable property in such territory etc.
 And section 4, Organic Law, pro- vides:
 "'That no political or municipal corporation, county or other subdi- vision in any of the territories of the United States shall ever become indebted in any manner, or for any purpose, to any amount in the aggregate, including ex- isting indebtedness, exceeding per centum on the value of taxable prop erty,' etc,
 ''First-The levies authorized by the Eighteenth legislature for the pur- poses named are not loans, but di- rect tax upon property, and therefore illegal within the meaning of the law.
 !'Second-The existing indebtedness of the territory of Arizona greatly ex- ceeds per centum of the value of tax able property--in fact is over s per cent.
 'Third-The indebtedness of Gila county exceeds per cent of the value of taxable property in the county.
 ''For the reasons stated the taxes levied for the improvement of the aforementioned territorial institutions are illegal, and the acts authorizing them unconstitutional.
 Therefore we, the grand jury, ap- peal to the board of supervisors of GIla county to refuse to make any further levies under the acts of 1895 for the Territorial Normal School, the Univer- sity of Arizona and the Territorial Reform School"
 Acting upon this petition, supported by many of the prominent taxpayers of the county, the board of supervisors refused to make the levies, which action gave rise to the recent demand of the territorial treasurer.
 It has been asserted that tax is not n debt and that, therefore, the inhibi ton in the organic act against terri ritory, or county mourning indebted ness above the limit prescribed by that act, does not apply in this case. This claim does not appear to be we'll founded, The acts of the legislature providing for the levying of taxes are mandatory, and if upheld by tue courts there is no way for the county to evade payment. In that case the taxes when due become a valid obligation on the part of the county, just as much so as bonds or any other evidence of indebt- edness. A tax is an obligation, and an