Arizona republican., 1907-01-23
Total tax per

Our law for the of property not entirely sat
actory in operation To make fairly satisfactory to all
taxpayers make effective according to its intent
requires however, that shall be amended of It's pro-
visions, shall point out Such amendments should be
enacted lieu of amendments to existing law there should
be legislation quite comprehensive in character
The theory and intent of law is that every property
holder shall pay taxes in that proportion which the value
his property bears the value of all other property the
Territory In practice this theory and clear intent largely
dsregarded and burdens which gevOuy unequal I'M
posed And unfortunately these burdens imposed upon
the very people who least able to bear them Even when
property assessed equality of valuation the burden falls
heaviest upon the poor for the payment of the few dollars
which he required to contribute to the collector from his
meager earnings calls for far greater sacrifices than do the
thousands which may be paid a property that yields a
pncey income. Indeed the latter there sacrifice
all But the law takes of the degree of sacrifice
burden that be involved for to distribute the burden with
exact equality has been found too difficult to be practicable
At all events cannot safely undertake at this time any
changes in the established theory The law seeks to protect
the poor and the rich alike all their rights and in return
demands that the rich and the poor shall pay taxes IN equal
ratio to the value of the property they But when unequal
assessments are mpoed-when the poor made pay
far than his share and the rich is made pay far
less than his sharet instantly evident that the law not
enforced with justice And yet that is exactly the condition
that prevails in Arizona today.
Particularly this manifest in the assessment and taxation
of mines
Farms city and town lots houses shops and stores banks
railroads. cattle sheep and horses and all other smaller
equality and probably at least Onehaf their value But the
great mines which produce wealth and yield greater
the Territory combined pay but small proportion of the taxes
in event probably exceeding 10 per cent of their
proper share That may not become confused in state
and understanding wish here to call your attention
the fact that speaking of the valuation of mines
separately and distinctly from that Of other property that may
be owned by mining companies smeters machinery tools
stocks of merchandise etc. etc 1t may appear upon examna
Cn of the returns that that particular kind of property known
as Improvements mines supplies and merchandise etc. ETC.
relatively to other property may be in most fairly valued
Tor taxation purposes Much confusion has arisen because
failure to constantly observe this distinction. Until this
administration undertook year and half ago, to equaizo
taxes somewhat by increasing the assessments of Mines the big
mines that yielding profits vastly exceeding the profits
of all other property paying but insignificant part Of
the taxes To be exact the total valuation of all property
the Territory certified to the Territorial Board of Equalization
in 1905 amounted to but fOryeght Millions and in this aggre
gate the mines assessed at but two and oneha millions
of dollars To cite but single example, the immensely valu
able copper mines in Cochise county of single company
producing then go million pounds of copper annually worth
nine million dollars land which during the past year produced
at least 20 million pounds of "copper" worth at least u million
doar valued by the local in 1905 the dicu
ou figure of sc thousand dollars Numerous other instances
quite illustrative of these gross inequalities could be cited
In this valuation there injustice garng that the
Territorial Board of Equalization undertook perform tho
duty specifically imposed upon by law-it undertook