Bisbee daily review., 1902-03-30
ACTUAL HUMBER PRINTED TO-DAY. uso.
TAXING MINES.

The special session of the Colorado legislature called to devise means by which the state revenue may be in- creased to meet increased and impera- tive necessity. has been devoting much time to the question of taxing mines. Tn the legislature there is great dk- ference of opinion as to the proper mode of appraisement or determina- tion of the value to be taxed. Com menting on the question now occupy ing the attention of the Colorado law makers, the Mining and Engineering Journal says:
 What more just and consistent method could be suggested than tax on the gross output-that is, tax on all moneys received from the sale of the mineral product of the mine? To this might be added proper tax on the improvements to be appraised the same as are those of any manufactur- ing, mercantile, or even residence property. The question of depletion of reserve values for each dollar of out put is here met by tax on the value as 1t appears of record. This tax on gross output" as against met re- turns" also removes any objections as to extravagant and needless expen- ditures in the form of salaries. devel- opment, or surface adornments, while an appraisement of improvements can be made on precisely the same pripci- pies as are generally practiced in kin dred cases As the final action of this legislative body may be cited as a precedent in other states, it is evi- dent that the subject is one of more than mere local interest or concern
 From present indications throughout the territory of Arizona. it is safe to predict that the question of taxation of mines in this territory will receive the careful consideration of the mem hers of the twenty-second legislature.
 The mining case tried at the last term of court wherein the Copper Ruccu SOuoolludtCQ 4ulhiA6 SoIhPohs was plaintiff. and the County of Co chise, defendant, attracted widespread attention. The action of the board oi supervisors in this county, or rather the inactivity of the boards of super visors in other counties, proved con clusively the ineffectiveness of the present system.
 The Engineering and Mining Journal takes the position that the gross out put of mines should be taxed, and ther on top of that, the machinery. smel ters, hoists, etc. should also be as sessed, the same as any other proper ty This would be nothing short oi double taxation, and in the event of z heavy tax imposed on the gross out put, would prove the means of deterr ing the development and working oi numerous promising prospects. Il might be argued, with just as much reason that the framer should be taxed on his grain and hay that ht produces, and in addition be require, to pay a tax on his mowers. rakes binders, barns. and dwelling house.
 A just bullion tax on the gross out put from the mines of this territory would materially increase the reve nues, and would be the means of secur ing just tax from all alike We be lieve the large producing companie! of the territory will not oppose an, bill framed for this purpose. and , meeting of the boards of supervisor of each county before the convenini of the legislature. for the purpose C ~ framing such a bill, would be timel. dividual been completely forgotten?