Arizona republican. [volume] (Phoenix, Ariz.) 1890-1930, 1899-04-07

assessment made against property sub
Iject to taxation shall be valid whether
such notice of demand was received or
net"
Section 2s43. If any person shall
wilfully make or give, under oath or
affirmation, false list of his, her or
their taxable property, or false list
of taxable property under his, her or
their control. such person shall be
deemed guilty of perjury, and upon
conviction 'shere6f shall be punished
therefor as is by law provided for the
punishment of perjury; and any prop
erty wilfully concealed, removed,
transferred or misrepresented by the
owner Or agent thereof, to .evade tax
alton, shall, UPON discovery, be as
sesged at five times the amount OF TX
for that year which would otherwise
have been assessed upon it, and the
assessment so made must not be re-
drced by the board OF equalization
and fifty per cent of the amount OF
such additional tax, when collected,
shall d raid to the person or persons
who Shall furnish the information
which reveals the property so con-
ceaied, transferred or miScepresented,
and the remaining fifty per cent, after
dedueting the USUAL percentage for col
lection shall be paid into the treasury
in the same manner as otller taxes.
How many assessors IN Arizona obey
the law, and how many taxpayers OF
the territory are psrjurers, OF al least.
constructively so under the statutes
It is the duty of assessors to assess all
the taxable property within their Jun
| isdicticns, and il is the duty of citizens
to make honest returns Of all their
property. real and personal, for tax
alton; and failing to dc this they are
| violators CT law. 1t is frequently as
serted by well informed persons
that not one-fifth Of the per-
sonal property in Arizona is properly
assessed and Valued and | believe
these assertions to be more than con-
servative. Official reports show that
nearly as many cattle have been
shipped out of the territory annually
for three consecutive years as have
been assessed each year, although four
or five times mere. cattle remained
than were shipped. Experienced cat
tlsmen have informed ME that they
have assisted in branding more calves
in 9 county in one season than there
were cattle. of all ages assessed there
in; and in one county it is alleged that
more calves were branded belonging
to one company than all the cattl$ as
sessed in that county for that year.
Can it ba that honorable, capable citi-
zens engaged in the cattle business do
not know, even approximately, how
many calves they brand annually, and
how many cattle they possess? Sim
liar dishonest meth DDS are observed in
the taxation II sheep, money, sscuri-
ties, jegelry, household furniture, and
personal property of every nature and
description Cattle are more particu-
larry referred II because of the prcilli-
rerce in the territory of the
cattle industry, although no dis
elimination is intended. It is
not sufficient to claim that any kind OF
property pays more propoItionately
than it should, and therefore evasion is
justifiakle Nor does it reiievs any
taxpayer of legal responsibility be-
cause others do not render full returns |
Of their property. No citizen can JUS
tify himself for failure to pay his
taxes because his neighbor is lisbon
est
Again it is emphasized assessors
should assess. In the collectiC of poll
and road taxes heretofore very few
have been requiI ed to pay, othcr than
the employees OF corporations. The as
SCISSOR ccEld very conveniently serve
notice upon employers and have them
collect and hard over the money from
which he would c0mplacently deduct
his fees and turn the balance into the
treasury: but he did not disturb him
self to collect from the majority Of the
people, especially if il cost him any
effort. It is to be hoped hat the new
law compelling citizens to have poll
tax receipt before they can register
and vote, will materially increase the
school fund tC, which it is to be ali
piled.
The people are naturally dissatisfied
ard restless under what they feel to
he an unjust distribution of the bur
dens of government They are con-
WINGED that a radical change is neces-
saIy, and not being satisfied as to the
best remedy thsy are inclined to Strike
at random, attack individual industries
and attempt special legislation demon
9lizing to business
In Texas d commission has been au
thorized, with she governor as chair
man, to revise the tax laws. 1t is
proper for the code commission, lately
created in this territory, to give special
attention to the same question; but,
luckily, a simple and effective cure for
our financial troubles can be prescribed
in feIW words: Elect q legislature
composed of representative citizens,
who have ability, courage and integ
riccy to so change the revenue laws as
TO make the great mines of tha terri
tory, taxable railroads, and rich cor
rorations, contribute prCportionately
with other property to the Inainte-
nance of government; pay off the float
ing debt and stop the absurd practice
of paying interest on the monay with |
which we support our public institu-
tons: properly assess and tOllect |
taxes, and officially conduct the af-
fairs CT the territory in an economic !
and business-like manner, and Ari-
IONA wiz surpass any of her neighbors |
in wealth and business prosp Gritty, and |
IL will not be nacess AIRY to h cavity tax
any industry. The tax upon producing |
oil 70