Arizona republican., 1907-03-02

 1 territorial board and of the changes,
 if any. which have been made In the
 assessment by the territorial board.
 said supervisors shall immediately, 1 by an order entered upon it's min
 utes, cause such changes to be made
 in and carried out on the assessment roll, so that such roll shall conform
 to the equalization of values as de-
 termined by the territorial board.
 Paragraph SSs2 Is amended by pro- viding that as soon as the supervis- ors of each county shall have levied
 the taxes as provided in this title. they shall add up the columns of valuation
 as finally capitalized by the county and territorial boards, and enter the total capitalized valuation of each description of property on the roll. further
 amendment provides that the "dupli-
 cate assessment roll' shall be deliv-
 cred to the tax collector on or before
 the first Monday in october instead
 of the third Monday in September. as at present
 Paragraph 3SS4 is amended merely
 by prescribing the form of assessment
 roll devised by the public examiner and already used in the several coun-
 ties
 Paragraph 1896 is amended by giv-
 ing any person who may have been
 summarily taxed by the tax collector after the duplicate assessment roll is
 committed to him, notice of such as
 sessment and an opportunity to ap-
 pear before the tax collector and be
 heard touching such assessment.
 v,k fg nI hN~I changing the date when taxes shall become delinquent. from the third
 Monday in December to the second Monday in December.
 Section of the proposed law pro- vides that the act shall take effect and be in force from and after its pas sage. with a saving provision that the tax lien for the year 1907 shall be deemed to have taken effect at the same time and with the same force and effect as though this act had not been passed. but in each year here after such lien shall attach and take effect on the first day of January.
 The principal purpose of these amendments is to eliminate defects and inconsistencies from the present law. and one of the most valuable of these amendments Is that which pro vides that the territorial board of equalization shall at its August meet ing be provided with an abstract of the equalized assessment roll of each county. instead of. as at present, an abstract of the original assessment roll. which may be so greatly changed ! as either to neutraliZe the action of the territorial board or to render its action highly unjust. In other words. | it is now compelled to act upon fig 1. ures that are in suspension and un- stable. so that in the very nature of things it can hardly act intelligently. ] Under the proposed revision it will | act upon an abstract of the equal l iZed assessment roll and consequently | upon valuations that are fixed and | certain. an object which the legisla [ ture has probably always intended.
 Another important improvement is ] that local boards of supervisors now ]! make their tax levy upon valuations ! finally equalized by the territorial i board; therefore the levies will be 1 made upon valuations that will not | thereafter be changed by the territo- | rial board.
 q that proposed in paragraph 3Ss0. 4 which makes the changes ordered in | the assessment of any county by the | territorial board effective for the pur- pose of the county as well as the ter | ritorial tax. There has been such un- | certainty upon this point heretofore | that in several counties the increases | made by the territorial board of equal ization were only respected in so far as the territorial tax was concerned. Such an uncertainty. leading as it does to obvious complications and embar- assments. will be eliminated from the law by the proposed amendment. Of equal merit is that which permits a more distinct and exclusive classifi- cation of mines. as well as all other kinds of property. Under the provi- sions of this bill. it would be practi- cable to place copper mines in one class. gold and silver mines in anoth- CT class, and non-producing mines in another class, and so on. Then if it is found necessary for the territorial board to raise or lower the valuation of one class of mines in a given coun- ty, the mines in other classes in that county would not be affected by the increase, or decrease of the class in question. That is to say. if it should be necessary to raise. for instance. the | of producing copper mines. it can be done without disturbing the [ valuation of n-producing copper mines, or gold and silver mines, ar any Y other class of mines. I am hopeful. however. that the assessment of mines hereafter by assessors and local boards, elected by the people, will be so fair that it will not be necessary for the territorial board to take any action upon such assessments what ever.