Graham guardian., 1902-03-21

Nbulu 'NdCh luliS OiC HunulSu
millions of dollars. OF course OF
these aggregate amounts a por-
tion of valuation stated includes
the mills, hoists and other ma
chinery upon the various proper
ties, for they are assessed separate
ly. But even they must be great,
lv undervalued for assessment, and
if they are not the actual cash val.
nations of the mines IN the terri.
tory are more than double that OF
the entire assessment roll. Yet all
the mines in the territory were
assessed at less than one and one
half millions of dollars.
The people of Arizona have been
long dissatisfied with this condi-
ton of affairs, and there has been
strong demand for enactment of
a bullion tax law.
The last Legislature of Arizona
felt that something should be done
to remedy the great inequality,
and compel the big mining com
panies to bear q fair share fthe
burdens Of government. A bul
lion tax law was proposed; but the
the assembled wisdom of the terri
t " thought it better t. enact n
law commanding the various
boards # supervisors to assess all
property at its actual cash value,
and prohibiting appeals to courts
upon assessments until the tax as
sesscd was paid. 1t was believed
that the various boards Of super
visors wouli do their duty and as
assess the big mines at figures
which would lay upon the com
panies owning them the same pro-
portions of the burdens of govern
ment which the common run of
property bears.
The only board of supervisors in
the entire territory which obeyed
the mandate of the aw was that Of
the county of Cochise. That board
assessed the eight patented mines
of the Copper Queen Mining com.
-pany at three millions Of dollars.
Now, anyone who knows anything
about property valuations in Ari-
zona, and about the valuation Of
mining properties, knows that was
fair assessment. 1t was in less
ratio to the actual cash value Of
the property than the assessments
upon every house and lot, every
small ranch and every stock of
goods in the territory. There is
not small ranch, nor house and
lot, not stock Of goods in Ari-
zona, (unless they be some # those
big stocks in the big stores Of the
big mining companies) which the
owner would not gladly sell for
double the assessed valuation.
Would the Copper Queen Mining
company accept six millions of
dollars for eight patented mines?
We trow not.
The parallel above presented by
the Bullt'n is not just one. II
lands of both the Gila and the Salt
r yer valleys were worth only
$50 per acre, there would be some
force to it. But if they were ac-
tualIy worth $1,000 per acre, the
Graham County board should do
its duty and put the assessment up
to that figure. Then next year
there would be plenty of people in
the Salt River valley who would
put pressure upon the Maricopa
county board to fol ow suit. All
the people want in these matters
are precedents. Give them.
But the Copper Queen Mining
company took the matter into
court upon an injunction, prohibit.
ing the county from collecting the
tax upon the fair assessment which
they declared onerous-an injunc-
tion which set at defiance the ter
ritorial statute enacted to meet
just such cases, which explicitly
prohibits taxpayers contesting
his assessed tax, until he has made
full and compile payment of the
amount levied. Upon the injunc.
tion proceedings the court took
cognizance of the case, and per-
petually enioined the county of