Arizona weekly journal-miner., 1903-02-25
TAX EXEMPTION LAWS.

Councilman Ashurst has written a letter to the Williams News in which he says he will introduce bill in the legislature, and use his best energies to secure its passage, repeating the tax exemption laws. Mir Ashurst says:
 ''It has been decided by the su- preme court of the United States that an exemption from taxation is gratu- ity, within the province and power of the legislature to repeal at any time public policy demands it. A great many argue that the acts creating ex- emptions were contracts, but there is not one essential feature or element of a contract in any one of the acts. The reason for this exemption from taxation has eeased to exist, and, therefore, the exemption should cease. Of course, a great many of the news papers that are ''kept organs'' of the railroad will howl against the bill. but am resolved to do my duty as see it, and 1 care little, if any, what is said about it.
 ''Enemies of the bill say that it is 'repudiation, but that is only sub terfuge in order to keep the easily frightened from supporting the bill. '
 The Journal Miner is not a "kept organ" of any railroad enjoying the benefits of tax exemption, and was op- posed to the twenty year period of tax exemption, but takes issue with MT. Ashurst on this question.
 As to supreme court decisions on the subject, that phase of the question will be left unargued as the Journal Miner is not legal information bu- reau. It is the moral side of the case particularly that the Journal Miner looks at. While the contract existing between the territory and the railroad companies may not be a binding one in law, and while the territory may have the legal right to annul it, to do so would be case of moral obliquity.
 The territory by these tax exemp- tion laws invited railroad companies to build railroads It was argued that the territory could we'll afford to ex- empt them from taxation for period of years, on account of the benefits that would be derived from their con struction in the development of its resources and the consequent increase of taxable property that would result from such development.
 The railroad companies accepted the offer in good faith, and the bene- fits which the territory has received have been many fold more than was an ticipated by even the most enthusi- astic advocate of tax exemption. Hay ing now realized more than was ever expected from the operation of these laws, MT. Ashurst, is willing to repeal them because forsooth, the companies taking advantage of them have pros pered along with the territory. The benefits have proven mutual, but NIT. Ashurst would deprive one of the beneficiaries the advantage which has been gained by the operation of the laws.
 Mir. Ashurst is young man but is possessed of good business judgment Suppose he owned tract of land and entered into an agreement with some one to place a certain amount of i'm provements on the land, which would materially enhance the value, agree efits accruing from the increase of the l value of his holdings. and the other | party carried out his part of the agree | ment to the letter. Afterwards it was discovered that a technical flaw eX- isted in the contract, and MT. Ashurst | found out that it would not stand the | test of the law Would he consider | that he was not morally bound by the | terms of his contract after receiving | all the benefits under the agreement? | The tax exemption proposition is | Ont " ullt Auc is not prepared to admit that as legal proposition the contract is not valid one, it most certainly con tends that from a moral standpoint. and for the good name of the territory the contract should be lived up to by the territory, and that every advan- tage and benefit given under the tax exemption law should be fulfilled to the fullest measure.
 Justice and right should be the mo tive in public transactions as we'll as in the private affairs of life If Mr. As hurst and other members of the legis- lature who are actuated from motives of honesty. fairness and justice in their personal affairs. will apply the same rules to legislative matters. they may not pass any more tax exemption laws. but they will certainly not dis turb those now on the statute books