The copper era., 1901-01-31
A GOOD MESSAGE.
A Clean Cut, Well Timed Message to
the Arizona Legislature
Worth Considering


Taxation and reveuue-With SOM
notifications, renew my former rec
ommendation on this subject. 1t i
very important that you improve tn,
present system for the assessment anC
collection OF taxes, so that the revenue
OF the territory may be sufficient fol
the needs OF government. and to better
protect and maintain the public credit
"All Property Subject by Law to Tax
alton Should be Assessed" | contend
that ii all the property in the territory
subject TO taxation were assessed at a
proper valuation, the people who now
bear the burdens of government
which are unequally distributed
would pay less than they do under
present conditions. Some kinds OF
property are specifically exempt by
law, and whether or not the policy
which authorized the exemption was
! wise. the law ard the contract are none
the less binding upon the territory,
and must be accepted. Buta compara-
lively small proportion of the personal
property in the territory is taxed. I'm
der our system, money, iewelry. securi-
/ ties, valuable household furniture and
! large amount of personal property of
every nature and description escape
taxation altogether. To accuse the
honorable citizen of perjury who does
not pay taxes upon his personal prop
erty, would be extremely harsh, but Il
large majority of our citizens are un-
questionably guilty of constructive
perjury. The small real estate owner,
the farmer, the grazer with small
band of cattle or sheep, cannot escape;
they must pay, and frequently upon
greater values than their property will
sell for, but the wealthy cattle or sheep
owners with large droves grazing upon
untaxed public domain, do not always
return to the assessor "ALL" of their
property. The great corporations aud
the wealthy mine owners too often
the cost of maintaining the govern
pent which protects them. Simple
justice, nothing more, demands the
equitable apportionmeut of taxes.
Either the profits of mines or Il
proper value upon dividend paying
mines should also be assessed. There
can be no possible justification for per-
mitting great producing mines to es-
cape contributing to the revenues OF
the territory. 1t is frequently stated
that mines worth 100000, 900 in Ari-
zona, and which pay interest to their
owners on that amount, do not pay
taxes upon Il valuation for all their
property, real and personal. of $1,000
600. This is wrong, and in no way can
the proposition be defended that great
riches in gold, copper and silver dug
from Arizona ground and distributed
as dividends in the east and in Europe
should not be taxed in some form with
in the territory.
The subject should be treated fairly
and in the proper spirit. and no eX-
treme nor unreasonable measures
adopted, and it is believed that if this
class of property can be reached justly
without resOrting to inquisitorial pro-
cedure, the wealthy mine owners of
the territory will see the justice of
paving fair tax upon their property
or profits. Mining corporations have
opposed in every way in their power
bullion tax upon the net proceeds OF
mines, their main argument being that
Il law authorizing such taxation, if
effective, would subject them to inquiry
and investigation to such extent as TO
be unfair and prejudicial to their busi-
ness interests, although they declare
an entire willingness to pay a just tax
upon proper valuation of their prop
erty. recommend that the territorial
board of equalization be invested with
the power to assess mines aud to
equalize the values of mining property,
in addition to the authority which the
board has now to assess railroads.
Mines are now assessed at Il consider
able valuation in some of the counties
OF the territory, and only uominally in
others, which is improper discrimina-
tion.
Assessors should be appointed in
first and second-class counties either
by the governor or boards of supervis-
ors, men OF ability and force of charac-
ter, to assess property. They should
be given ample time and literally COM
pensated any first-class county in the
territory can well afford TO pay its
assessor $1,000 per annum-and he
should be required by law to assess all
property within the county under the
personal supervision of himself and
deputies, and sufficient time should be
given for the purpose.
High License and Local Option-I
recommend a high license law foi' the
sale of Intoxicating drinks, and that
communities be authorized to decide
BY vote whether or not licenses shall
be issued therein. / do not believe
that prohibition prohibits. and legis-
lation in advance of public opinion is
never enforced, but it is evident to me
that the operation of a high license
law will improve saloons, lessen in
toxicstion. and increase the territorial
revenues The same is true of gam
bling. and games of chance, and
recommend the repeal of the law now
on our statutes licensing gaming, and