Arizona republican., 1906-06-30

| property at less than its full lash value"-it is a custom however. in vio- lation of the law and would be better. honored in the breach than in tha
 observance.
 It is weak to say that the assessor | cannot ascertain the full cash value f and consequently that he takes some ! percentage of 1.-the weakness of this
 position is at once apparent How can
 any one ascertain 6O 50 or any other 7 percentage of "the full cash value
 without ascertaining the full cash value?" Having 50. 60 or any other percentage of the full cash value" is not the full cash value" instantly de- teTninable?
 1 It has been objected to me that the 1 average assessor is not an "expert" iD ! values given classes of property and that therefore he cannot value that class of property To that the answer
 is very simple: he took the office knowing his duty and he swore 10 do 1t. The plea by an officer that he does not possess the skill or knowledge to properly discharge the duties of his ottlce would in any court and ought ! before any community. instantly cost him his office. But my observation is
 that this plea is not made in good faith. An assessor Can always very nearly approach the value of property
 which he is to list
 If ii should be admitted that it is inn
 possible to ascertain the values of cer-
 tain classes of property we should ex- Dect that certain classes of property
 (whether of horses. lands. mines or "a lroads of whatever class) would as often be over-valued as under valued
 If the assessor cannot know the exact
 value, but is conscient1ously striving
 To approach il the chances are even
 that he will OVer-estimate or that he
 Will underestimate it. But the obser-
 Nation shows us that over valuation is
 so seldom that we must attribute al-
 most universal under-valuation to some
 other cause than the inability of the assessor to ascertain the full cash
 value It is worthy of note too. that
 lt is the large properties of large
 holders whether individual or corpor- ate. that are the most, and I might say only, subjects of this mder-vaIuation.
 These things are not creditable-
 they may be accidental If they are accidental. and therefore Of course. unDremeditated. our self respect our regard for our own integrity our sense
 of business and fair dealing suggest that in the future we avoid as nearly as We can such accidents. The con tinuance will lead others to believe that it is not accidental.
 l say these things with no desire to criticize-and no criticism is intend ed beyond what the admitted facts necessarily in themselves imply. I do not attribute these inequalities. gener- ally, to any corrupt purpose-I think it more due to carelessness and timid- itv
 It seems remarkable fact-and gentlemen, is il not fact-that there Is less courage, less freedom of action. more distant approach to just as- sesSment in the case of the property in the hands of large owners. individual and corporate, than in cases of the property of the small holder?
 Is It not a fact that the property of the mining and the railroad companies l for some reason has more tender treat ment at the hands of the taxing offi- cers, than the property of the owner of l the small home. the small shop the small store or the small ranch? And yet of these the property of the large owners bear the ratio in the aggre- l gate or only or perhaps less. than one | flIth while the property Of the small | holders bears the ratio of at least four | fitths of the aggregate taxable proper | ty of the territory
 II is true that the owners of this ! one-fifth have always their able skill ! ful and alert representatives before the ! boards and the courts urging ameIio- | ration of their burdens, while the ! owners of the four fifths, bearing ever the greater propOrtionate burden. be- cause of the smalIness of his individual | interest is not represented before these | tribunals, and is heard only at his fire side, and among his associates there heIpiessly and hopelessly 10 descry the injustice and corruption of govern. ment.
 That situation ought not to exist that the smaller taxpayers need repre- sentation by employees or counsel De- fore those charged with the admins tration of our revenue laws to urge their fair treatment, and if those charged with the duty Of assessment or taxes will conscientiously- perform that duty justice itself follows.
 If timidity. fear of the large CtAouen in the aggregate really much the small er) concentrated interest. his hereto- lore led to the disregard of the small individuality but in the aggregate. much the larger interest. it must be humillating to confess it. It ought not to require courage to do the right thing.
 We are too apt to let matters drift to follow old preCedents even thoucb We know them to be wrong. We are an or us little fearful that a change. though 1t be confessedly in the right direction, even though justice demands t II, and our own conscience approves. r. will result in a jar to progress-wiU lnsettle conditions, will cause uncer- talnties. It is so argued by many. but It IS specious-it is cowardly. and it is not with those who urge it sincere.
 It may be laid down as automatic that any interest that cannot bear it's just share of the burden of the cost of government should not be encouraged just as it fails to do it's share that