Bisbee daily review., 1905-02-19
BULLION TAX BILL

BULLION TAX BILL
 The bill introduced by Gen. Wilson into the lower house of the Legislature for the taxation of mines should bt entitled thus: "An act to prevent tht further development of the mineral in. dustry in Arizona. The provisions of the bill is thus given in the account of its introduction published in the Arizona Republican,:
 ''The first of the bullion tax bills was brought in yesterday. The author of 1t is Mir. Wilson, of Pima. It is something more than @ bullion tax bill inasmuch as it provides for the assessment of mines and mill sites at not less than $ an acre, the tax to be estimated at the same rate as the rate on other property. It contemplstes the taxing of tho gross output of mines, bullion from ores, tailings and mineral bearing material of whatever charac- ter; also the gross value of ores or tailings sent out of the territory for reduction. It requires that the man agement of mines, smelters, etc., shall furnish to the assessor on the last day of each month a statement of the pro- duct for that month. In the event of the failure to make such a statement within five days the assessor shall make personal investigation to ex- amina the records. For this hs shall charge si0 for the inspection and mil cage computed at five cents mile. Tkese charges are to be added to the tax.
 ''In order that the business of | mines shall not be impedsd by th operation of the law, owners shall be allowed to furnish sceurity,~for the payment of the tax and their products may th ,n be shipped out of the terri tory. Evasion of the law is to be pun ished by fine not less than the taxes and costs or by imprisonment for not less than six months and not nor, than two years or by both fine ana imprisonment. False statements ar' to be punished under the penal statut' relating to prejury."
 The bill not only proposes to tax al the bullion produced from ores of an. kind in the territory, but it provide for the taxing of all ores mined in th territory if it be shipped out of Ari zona. It is the opinion of this pape that some of the mining industries i this territory could well afford to con tribubute larger share of the revenu necessary of support the government but we do not believe the proposed bu lion tax is the proper manner to secu, this increase in mine taxation. Undt the present law there is nothing to pr vent the higher taxation of minir property if the assessors will make close investigation of the value of ti mining property and list it accordingl We consider that the proposed buIllC tax is in the nature of an income ts and that when an income tax is 8 piled 1t should apply to all industri alike.
 But the serious objection to the bi introduced by Gen. Wilson is that will provde for the taxation of the or taken from mines in their developme state. To eur mind every encourag ment should be offered to those VI desire to engage in the development the mineral industry of Arizon Rather than discourage this develo ment by placing a tax on ore min' from prospects we would say pass law exempting all mines from taxati' until such time that it was possible work them profitably.
 The legislature should provide
 the revenue commission recommend by Gov. Brodie, so that the next legi lat1re would have the required inforr ation before it to act intelligently ( 
 any change that might be desired the mode of taxing mining and eth property in Arizona.