Bisbee daily review., 1902-11-13
TAXATION AND TAXABLE PROPERTY

NNAoLC FnSFGntr
 Governor Brodie, in his annual re- port to the secretary of the interior, makes a few brief and pertinent re- marks anent the question of Taxation and Taxable Property" Among other things the governor has the following:
 The average rate of taxation in the several counties of Arizona is ex- cessively, high as compared with older and wealthier commonwealths. This results from various causes; first, be- ing the added expenses and responsi- bility in all new communities to SC cure the construction and mainte- nance of territorial institutions, such as the territorial capitol, insane asy- lum, territorial prison, reform school for juvenile offenders, university of Arizona, normal schools, the various buildings at the several county seats, and the separate and extensive school buildings of the common school sys- tenn throughout the several counties; second, from the inadequate methods of listing and assessment of property, which throws the greater proportion of the burden upon the small holder and does not secure proportionate re- turns from the large and more exten- sive holder; third, the injustice of allowing that great wealth producing industry, mining, to escape on com paratively small percentage of valua- tion; and fourth. the impossibility of making accurate lists of range cattle and horses for assessment.
 A proper and just listing and valua- tion of all property in the territory Of Arizona would result in lowering the tax rate, the securing Of necessary funds for the proper maintenance of the territorial government without un- just burdens upon any, and give add, ed encouragement to the investment of capital within the territorial boun. daries
 A just and equitable listing and taxation of al large producing and valuable mines would work no hard ship as all then would bear their share in securing revenue to the ter ritory in which their work progresses and from which they gain their large returns in cash income.
 The total taxable property of the territory, as given by the assessment lists of this year, amounts to $39,Os3, 177.57."
 The above extracts taken from ths governors report to the secretary o the interior, will in all probability b' embodied in his message to the nex legislature when it convenes. In thu main the governor is getting at thu core of the trouble, and the reduction of the tax rate by proper assess ment of the property of this territory would be the greatest inducement u immigration and capital that this ter ritory could offer.
 The present system of assessini mines and mining property in this ter ritory is not satisfactory both iron the standpoint of the taxpayer an the territory's revenue.
 A case in point was the action the Cochise county board of supelvis ors in assessing the mines of Cochis county at a larger figure than all c the remaining mining property of tn territory. If the action of the boar of supervisors had been declared vaii the Copper Queen company of thl county would have been called on pay a burdensome and unjust tax t ward the maintenanceofo our territori; institutions. The Review believes ther will be concerted action among tn legislators and the mining men ( this territory to have a reasonab bullion tax law placed on the Arizon statutes to the end that all the iars mining companies in Arizona will pa their just proportion and no more.
 It is evident that the real value a mine is a hard and difficult matt to determine, but the same tax on u gross output of the mines througho1 the territory would be distributir the tax burden alike ol the large pr ducers.