Arizona republican., 1905-01-17

The funded debt account on Dec. 31 1SO4, was as follows: Apache, S43.-
 4I3-5O; Coconino, $159, 9,OOO.99; Graham.
 $147,364.7O; Gila, S44,78I36; Maricopa. S2S1,6S6.43; Mobave, $1O5, ,36S.29; Pima.
 S52S,515.S4; Pinal, $13613SOS; Yavapai, S33S.74O.07; Yuma, $SS,791.11; Prescott. city. S91,261.9O; Tucson /city, $27,423.- 71; Tombstone city, $12,S1336: Nava- jo county, $3S.OOO; Santa Cruz coun-
 ty. $31.OOO. Total, S2,O75, ,302.66. C$31,- 900 Santa Cruz bonds issued since June 31. 1904)
 TAXATION AND REVENUE.
 The owners of property in the ter
 ritory not exempt from taxation by statute should be compelled to contri-
 bute their just and equitable propor- ton towards defraying the expenses of the territorial government A system of taxation that excludes any particu- lar industry or object is wrong Dis-
 criminatiOn in law is as much an in- justice when t favors certain corpora
 tions or objects of taxation as when it gives to one man privileges denied to another. The system must first be perfected upon an equitable basis, and the just rendition Of all property for
 taxation will follow. To allow any par ticular object to escape is prejudicial to good government and good citizen ship. The upbuilding of taxable
 interests should be discouraged. No matter is Of more importance in our
 domestic affairs than the question of taxation. At present our system is full of discrimination and injustice. The spirit of encouraging railroads by ex- efnpting them from taxation for a period of years is responsible for it to a large extent; yet do not believe that ! -Te.-r.
 wealth should he repudiated any more
 than those made by an individual. Railways that have already come un- der the exemption provision of our statutes should be given all that was
 promised them; but the policy is wrong and should be discontinued. When the territory fails to set an example of equity and justice in the matter of tax ation it should not complain if there is a strong disposition to escape full tax atiOn by those who must bear the burden. The question of taxation and revenue should receive the best thought
 of your members, and in your enact
 ments it should be approached alike from the standpOints of the corpora tions, the farmer, the rancher, the min CT, the cattleman and the artisan.
 The total taxable property in the ter ritory under the laws now in force is
 $45, 069, ,545.32, this sum representing the aggregate of assessed valuation. During the biennial period the gain in
 taxable property has been $5,9S6, ,367.-
 75. Tn the year 1903 the tax levy for territorial purposes was $1.13 7-10, and twoy ears later, 1905, it is but 95c on the S100 valuation. Liberal appropria- tions for the extension and improve
 ment. of territorial institutions have | appropriations be continued in order that each year may show some sub
 stantial advancement; but it is neces-
 sary that appropriations be kept with in reasonable limits. The rate of tax ation should decrease each year, and
 there should be a most material de-
 crease the coming year through
 the action of your honarable bodies, in the enactment of
 bullion tax law. In my judgment there can be no excuse for again renewing
 the floating debt of the territory. It
 has been done away with through
 economy, and the same wise policy should prevail.
 The greatest work of a public ser
 want is in correcting any evils that ap-
 pear in our system of government. To
 make the system perfect, or as near so
 as possible, should be, his Eaim. For many years Arizona got along without
 a territorial board of equalization. The powers of the separate counties were
 undisputed so long as the assessment for territorial purposes was made. They levied taxes in acordance with their economic needs. Railroad mile age was assessed in each county
 through which the road ran without consideration as to the value of the
 road as a whole to the territory. It
 cannot be disputed that each mile of railway has a direct bearing on the
 value of the rest of the line Congress
 realized this in taxing; the Santa Fe