Arizona republican., 1906-06-30
OUR REVENUE SYSTEM.


 We print elsewhere this morning the communication of Governor Kibbey to the representatives of the county boards of supervisors. Governor Kib- bey has done much toward securing for the territory better system of taxa ton. The aeitation which was begun under his direction a year ago has re- suited in better understanding among all classes of property owners and we think will further result in beneficial legislation whereby the bur den of taxation in Arizona may b. more equally distributed. He was con- fronted by most difficult task which he has dicharged, so far as he has been able in the circumstances to complete 1t, conscientiously and ably
 The problem of taxation was the earliest and most complex that con fronted civilized government. It has been the most complex ever since and To doubt will be until all government shall end.
 With regard to the communication read yesterday. we think the governor errs in certain particulars, especially Tn his treatment of the subject of cash value" as the basis of taxation and the assumption that the assess . ments of property generally in this territory are below equitable values for purposes of taxation.
 It is a matter of fact within the experience of most assessors that some property is actually listed at more than it could be sold for though as the governor said. an ur- derstanding prevails that it's taxable value shall be only a certain percent of it's real value. This understanding, too prevails in not only Arizona, bu. in all states and territories of which we have any knowledge.
 There has always existed pleasing theory that if valuations are higher, tax rates will be lower. and that con- sequently- there will be a better show Ing. This appears natural and req son. able but we believe that the actual ex- Perience has been that increased as sessments have always resulted only in
 
 that a stranger contemplating invest ment In a community inquires early about the tax rate. His investigations however do not end there. He ulti- mately ascertains the amount oi taxes which he will have to pay on a given investment.
 We believe. too, that the governor deals with undeserved harshness with the county assessors and the county boards of equalization in his statement that they are apt to be more tender in their treatment of the property of Ine corporations and the large property owners than in their handling of the property of the small holders and he especially mentions the mines anc raiI- roads
 Regarding the assessment of the railroads, the county assessors and the boards of equalization, and we believe wolves entirely upon the territorial board of equalization, and we believe 1t is not contended that they have ever approached even remotely the cash value of the railroads in making assess ments.
 County assessors, as rule we think are honest and intelligent. We do not believe they are timid Tn the presence of the heavy property owners They may not be experts in the matter of taxation concerning which even ex- perts are so widely disagreed. In the taxation of mines assessors have pro- ceeded with little guidance by the laws which are admittedly inadequate They have been compelled 10 follow prece- dents which have prevailed in this territory from the earliest times and which conditions have outgrown.
 We believe though that the defects of our present revenue system will be remedied so far as they can be rem edied, within the administration of Governor Kibbey. But we also believe that those who have had charge of the collection of the revenues have gener ally done the best they could in the 7ircums tances,