Arizona republican., 1906-06-30

tween productive" and '.unproductive' mines, and solely because no such dis i crimination was made by the assessor and local board by whom it must be made if at all. But We have the absurd | injustice Of assessing unproductive mines at the same value as productive ones
 The county returns showed: Ten mines( S1000 each, $1O0OO. The terri | torial board made it ten mines. SlO.000 l each, S10O. 900. And the fact is that the ten mines are worth the sIOOOO0. bu il is more than likely that nine of them were worth only $1O00 each. while the tenth was worth 1,OO0, and that l proper equalization (not a proper va,u- ation) by the local board would have been:
 Nine mines at S1OO each. $500: one mine a $9IO0; total ten mines aggrs- gating S1O,GOO If they had been so re- turned to the territorial board. then the raise would have been applied and the result would have been:
 Nine mines at 5000 each. S9O00 one mine at S91.O0O; total ten mines aggre gating s1O0, GOO.
 In one case where the local board neglected 10 equa ize. gross injustice
 
 Had the local board made the proper discrimination the raise would have not affected the relative valuations and the actual valuations determined by the territorial board would have been just.
 But t seems to me needless to null uply Illustrations. It must be under stood that any lack of proper equaliza- tion by the local board. if raise is ordered by the territorial board. how ever just and proper, will magnify the inequality and multiply the wrong done by the neglect of the local board.
 The duty of al of us is plain: The assessor to find and value all the prop erty at its cash value. The local board to see that individual assessments bear :, just relation to each other. The ter riIOrial board to see that classes Of property in the several counties bear just relation not only to like classes iu other counties but to all classes in all the counties. And the rule is that the value shall be the actual cash value.
 4 fair discharge of these duties will result in d more just distribution of the burdens of taXatiOn-a departure from them is bound to result in gross injus- tice. It seems reasonable to suggest that
 
 of taxation will diminish not only in the ratio of increase of valuation but at a greater ratio. for it will induce economy, excite greater interest iu public affairs and gratify our local pride It certainly will not be contended that one interest of the varied interests of our rapidly developing territory should bear an undue handicap-and the greatest of all handicaps is our tax rate. It suggests extravaganza. un- 1 certainty, crudeEess, laXity and in ability 10 manage public affairs and it suggests where it loes us the most | harm. Arizona has been on trial before the l country for two or three years last past. Many unjust accusations have i been made against her and against her ! people-the trial is not yet over-the ! nation is our judge. By straightfor- | ward honesty. by an exhibition of cour- i age to do the right thing we can con fuse our accusers and with confidence l assert our right and our abii ity to gov ern ourselves.
 Again l wish to express my regret for my inability to be present at your 
 Very respectfully.
 JOSEPH H. KIBBEY
 Governor. Following this address Auditor Page made a few remarks outlining the pur- pose of the gathering and what it was hoped would be accomplished.
 The afternoon session was devoted to general discussion and the passing of resolutions The discussions covered. the fixing of valuations on all classes If in, | 17a ! methods of arriving at proper vaIua- tions. etc. There was a free and gen eral debate and a very wide inter change of opinions. This was followed by the passing of a number of resolu- tiOns, recommending to the various county boards ways and means for se- curing uniform, just and equitable and the facilitating of their work These resolutions will be trans nitted to each of the boards respect ve'y as the best Judgment of the con