Graham guardian., 1902-03-21

mines according 10 tnclf aCiui.
cash value, as did Cochise county,
the law would be valid, because
then the taxation of all mining
properties throughout the territory
would be equal and uniform. I'm
der such ruling any law can be
overturned, because in many in
stances laws are not enforced
everywhere as they should be.
The Copper Queen company hid
paid into the county treasury the
amount of nine thousand dollars,
which at the tax rate levied by
Cochise county they contended
was the amount due the county
upon the valuation they conceded
upon the property the tax upon
which is in question. At the cur
rent rate of taxation in Cochise
county that would signify an as
sessed valuation of about three
hundred thousand dollars. Has
anyone the hardihood to assert
that to be fair assessment of
those great properties? Why
right here in Nogales the incor-
porated firm of Roy & Titcomb
and its allied interests pay into the
public treasury three thousand
dollars annually. Upon the samo
basis Of valuation the court ac
cepted from the Copper Queen, the
sax paid by Roy & Titcomb would
not exceed one hundred dollars
per annum. If all taxpayers got
off so easily there would not be
enough money to run the justices
Of the peace and their constables.
II is to be regretted that Judge
Davis should have in this case
missed the opportunity of his life
He had it within his power to cor
rect great and glaring evil. The
only question before his court was
whether the valuation placed by
the Cochise county board was
fair valuation. The failures of
the other counties to enforce the
law should have been allowed to
cut no figure in the case. That
was a matter between the county
boards and their own people. Had
Judge Davis sustained the law, up-
on the ground that the assessment
was fair valuation of the prop.
erty for the purpose of assessment
(Which is the universal belief the
people in the other counties would
have next NOvem Der elected boards
of supervisors who would enforce
the law. Failing in that there are in
every county taxpayers who would
institute mandamus proceedings
which would compel them to do
so. The result would have been
that within two years the big
mines would be all paying fair
share of the public burden, to a
consequent reduction of the burden
of taxation upon all other prop.
erty. With such decision Judge
Davis would have been hailed by
all the people of Arizona as a de-
liverer. He has missed great
opportunity oasis.
The above from the Oasis is cer-
tainly the sentiments of the ma
jority of the people of Cochise
county and we commend the editor
of the Bulletin to a careful perasal
of it. If all the newspapers of the
Territory would come out square
ly for an equitable assessment on
the rich corporations it would not
be long until the boards of equali-
cations of every county would be
able to assess them as they should
be and if the newspapers were a
unit for fair taxations, courts
would be slow about handing down
rank decisions in favor Of corpora
tions. 1t has been the almost uni
versal rule when corporations have
been raised in their taxes in any
great amount, for the courts, when
the cases reach them, to decide ad |
versely to the county. Of course,
in some instances there have been
good grounds for such decisions,
but where no good grounds exist,
there is generally a technicality
upon which to decide.