Bisbee daily review., 1905-03-02
AN IMPORTANT MEASURE

AN IMPORTANT MEASURE
 One of the most important measures now before the legislature in Phoenix is the one providing for taxing the gross output of mines. There is no class of legislation so important as that of taxation. In Arizona, like every other country the man who owns the most pays the smallest tax in proportion to that which he has. This applies to the rich mining companies. the railroads, the merchants and cat tlemen and all down the line of com mercisl enterprise. The following very ably written article concerning the proposed bullion tax is taken from the columns of the Tucson Citizen:
 There is no question confronting the citizens of free government so per picking as the adjustment of taxation equitably, and none so important to the general welfare. It is admitted by sll students of political economy, that the ends of justice are best subserved when the wealth of a country bears the chief burden of taxation. William R. Morrison, of Illinois, the greatest chairman of the ways and means com- mittee of the house of representatives in third of century, said in intro ducing this famous tariff bill in con- gress: "I would tax the man W ho has much, much; the man who has little, little; the man who has-nothing. noth- ing" That ought to be the philosophy of just tsxotion.
 It is probsb that on the whole there is DO fairer means of raising the necessary revenue for the conduct of government than through an income tax. And yet many theoretical advo- oates of the equality of all citizens Jn 8 republican government object to an income tax for the reason that it might tend to give the man who has much and consequently would have to contribute much to defray the expense of government larger influence in the government than the man who has nothing and therefore would not have to contribute anything to support his government. Whether this theory is far fetched or not, there is not much doubt that if oneclass contributes little UT nothing tine large contributing class will feel that it has right to demand special privileges that the non-contrib- utor is not entitled to, or in position to object to the main supporter of gov ernment demanding.
 It is sometimes asserted that tax on the output of mines, or as 1t is commonly called, a bullion tax, is of the same general nature as an income tax. This is a mistake. An income tax calls for the surrender of certain percentage of all the receipts of citi- zen from all sources for governmental upon one single item of income. There is no more logic or philosophy in laying a tax on the produce of a farm, the milk of COW, the receipts of a mersntile establishment or on the profits of a bank or railroad, a lumber company, or any other agency, corporation or company of one or more individuals engaged in industrial en- terpris. The mines should be com- pelled to pay their just and proper DOT tion of taxation, based on values. the same as any other business or estate enjoying the proection of the com mon. wealth, but nothing more. This an efficient and honest assessor, backed by sn intelligent and capable board of supervisors, can do in Arizona under the provisions of existing law.
 There are bills pending in the Ari- sona legislature now providing for levying tax on bullion. We are not prepared to say that all. or any of these bills are unjust in principle. Perhaps if fairly adjusted, such a scheme of taxation could be worked equitab ably. But the scheme is so big and the departure from established principle so abrupt that the law maker should deliberate well and long before taking the plunge. Is is to be doubted most seriously that a meaure of this Kind would be sustained by the courts.