Arizona republican., 1906-08-18
TERRITORIAL TAXATION.

The work of the territorial board of equalization which adjourned yester- day will generally receive the approval of the taxpayers of Arizona. One re- suit has been a material lowering of the tax rate in the territory as well as in most of the counties. The burden of taxation has been so shifted about that it rests more evenly than ever before upon the shoulders of property owners.
 The achievements of the board have been accomplished without great vio- lence. There has been no wide differ cnce of opinion between the members of the board and the governor on one hand, and the great bulk of property overs of the territory on the other. The process of equalizing in the Aug ust meeting was applied only to pat ented mining properties. All other classes of property were found to have been fairly and equally returned. In most cases it was found that mining properties had been returned or as- sessed at valuations far in excess of those of former years, and, but for a few instances of exceptionally low re- turns on very productive mining prop erty there would have been no impor- tant raises.
 But these inadequate valuations made it necessary. in the opinion of the governor and the board, to order raises which would have to apply to property which it was admitted had already been fairly returned.
 The Republican is in full sympathy with the purpose of Governor Kibbey and the board of equalization to dis tribute as nearly equally as possible the burden of taxation. It does not however. fall in fully with the methods which the board and the governor have thought necessary to employ in ef- fectng such just distribution. It may be urged in behalf of the board that there was no other way in which it could proceed under the present law to accomplish its object and that It could only go forward upon the pol icy of the greatest good to the greatest number. We think. though, that how ever great the number which may be benefited, the benefit should not be conferred if it involves injustice to the few. It is an admitted injustice to punish the innocent along with the guilty
 The present law is certainly made quate and The Republican would sug- gest an amendment of Hne law which would enable the board to place the burden precisely where it belongs. We would favor an amendment giving the board authority to inquire into the value of any particular property, to summon witnesses, and if it be shown that such property has been returned at too low valuation, to raise it to proper valuation without disturbing properties which admittedly have been fairly returned. We believe that such an amendment to the revenue laws may be easily secured in the next leg islature. This would provide a way to overcome the sympathies. prejudices and influences which often sway coun- " assessors and boards of supervisors sitting as boards of equalization.
 We now approach another. matter concerning which We have hitherto thought it not worth while to speak. There have been darkIy circulated re- ports of a mysterious movement by the Corporations" those hobgoblins which throw demagogues into feigned fits of terror. to overthrow the influence of the governor and destroy the territorial board of equalization. The governor himself in spite of his usual level headedncss seems to have been curl ously put into a state of trepidation. IL was amazingly manifested in his late address presenting his resignation as chairman of the republican terri torial central committee He warned the committee against the machina- tons of the corporations whom he sus- pected of purpose to assault under cover of the anti joint statehood screen the position of the administration on the tax question.
 We had heard this before in several quarters. We had traced these rumors