Weekly Arizona journal-miner., 1906-01-24
Editorial Comment
THE MINE TAX DECISIONS.

The decisions of the supreme court on Saturday qusshing the writ of ccr tiorari pcti,ioncd for by the Copper Queen and other wealthy corporations in the southwest, and denying the writ of mandamus applied for by the terri. tory, will be read with universal inter. est, especially in mining communities. The opinion sustains the principle on which the board acted, or to be more exact, establishes tho right of the ter. ritorial cqualizers to classify property and raise the assessments placed there. on by the various counties. The court holds, however, that in making the raises the board had not started from a uniform basis or standard, and there. fore that the result attained was an in. equality, and consequently n violation of the law which seeks first to make an assessments equitable. The cour, x opinion Is learned, logical and sensible, but in pointing out that the equalizers must IA upon n standard as basis n porpleSing problem nriscs. What shall that standard bc'
 The basis of taxation Is the assess. men' of property nt its cash value. This principle is not carried out, the rule nf assessors being 10 assess at n certain per centngc of the cash value of the property. This per centage varies in different counties, and obviously it is the province of the territorial board 10 settle upon some per ccn,agc AS a standard and make the valuations in the various counties conform to it When the assessment roll of n county comes before tho territorial cqualizers, all property is supposed to be assessed in A uniform manner. but the fact Is that such is not tho case, and here is where the difficulty is presented. 1T. for in stance, the United Verde hc assessed at oaiy to per cent os i,s cash value. while
 the taxable valuation of the small mires is placed at 50 pe' cent. . hosi- sontal raise on the mines of tho couu. ty would not cure the primary iDequa' lily, for the. territorial board cannot deal with individuals. but only with classes. Tn. proposition thcfcfosc sinners down Co the plain necessity of the people eleeting county officials who will do their duty and not permit of the big miaes being assessed at an inHnitcs. simai percentage of their real vAlue.. If tbs assessment ou all mines in a eoun, ~ were on . uniform basis, the terri. torial hoard would he in A position to mako an increase that would affect ali equally. but as long As the westhy mines escape with light tax and the small mines arc assessed at high per rrntagc, the board cannot remedy this apparent injustice, no matter what may be the stardnrd of percentage which |, may nx.
 Where corporations have control oi hoards of supervisors and assessors, this
 fayoritism in assessment will continue uflCss the small mine owners appear before the county boards of equaliza
 'ion and demand ths, their assessm.nt, be lowered to conform in propyrtior
 !" their value 'o th" assessment placed
 upon those names that have bcen spc
 hally favored.
 The inevitable conclusion drawI snm a survey of the situation, ls that |
 hulhon tsS law Is the. only .rsnssly .by , which tho big mines can be forced |, ] ehy tssss eommensurate witk the tan
 gibls value of tho property tIt VI
 lerwocd thsi the [ niteal Acsdsl is . ia yar nf the enactment of such n mea tspss. but sAat sAs- CsRpssr pDesxs apl other heavy uyu.luccru are ytuofOuNI,