Arizona republican. [volume] (Phoenix, Ariz.) 1890-1930, 1905-08-20
Cutting the Knot.

The territorial board of equalization
completed yesterday the most impor-
tant weeks work in its history. The
assessed valuation of the patented
mines in the territory was increased
from 2la millions 10 9 millions Ground
fgures), an arbitrary. horizontal raise
being made in each county according
to the boards ideas of justice.
While the action of the board will
be variously received the conscien-
tious desire of the territorial admins
tration to remedy a veXatious evil Will
be questioned by nobody. For years
and years the problem of eGuitably
taxing property In Arizona has re
manned unsoIved, one legislature after
another having failed to provide a So
luton. The assessor of each county
has acted independently. making as
sessments according to his own judg-
ment, or within. and the result has
been. naturally, q palpable unevenness
of assessments. But in all the great
mining counties-the counties IN
which the world famous copper mines
stantially the same: assessments at
figures ridiculously low in comparison
with the assessed valuation of other
property. When 3 mine regularly
yields profits amounting to millions of
dollars, and the property has a market
is absurd to say that it is properly
valued for taxation when it is assessed
for a few thousand-Or even = few
hundred Observation-Disclosures
p Governor Murphy repeatedly direct
ed the attention of legislatures to the
manifest injustice of this system, and
called for legislation which would re-
suit in the fair assessment of the boz
nanza mines. but the legislatures did
nothing. Governor Brodie also urged
the necessity of remedial legislation
Governor Murphy made the practical
suggestion to the Twenty first legis-
lature that, if it would not enact a law
providing for a tax on the output of
the mines. it should empower the gov
eFnOr TO appoint the assessor for each
county Undoubtedly. if nom partisan.
honest and capable assessors were ap-
pointed by the governor instead of
being elected by local influences. the
result would be a fair assessment of
all property, mines included. This
system would enable the taxing power
of the territory to reach and value
each piece of property on its merits.
That a horizontal raise of the as
sessed valuation Of all mines is bound
to work a serious injustice to many
properties must be conceded, for the
new valuation is made horizontally
from the haphazard, unequal and I'M
fair assessments made by the county
officials. 1t cannot be claimed. for ex-
ample, that where q county assessor
placed an absurdIy low valuation up
on great copper mine. his valuation
of other mines was likewise absurdIy
low. Happily, however. the mine own
ers whose property would be taxed too
high under the new valuation have
remedy in the courts. And that fact
was kept in mind, of course, by the
board Of equalization.
The Gerdiah knot was tied so intri-
cately that it baf1ed all efforts to I'M
tie it. Alexander cut it with his sword.
His method was not according to
the. Hoyle of that day, but it did the
business. Governor Kibbey found be-
fore. him q Gordisn knot which sue
cessive legislatures had left neglected.
He has cut the knot-for the present
at least.