Graham guardian., 1907-03-22
MINE TAXATION

Finally there has been placed
upon the statute book of Arizona
a measure which aims at an equit-
able adjustment of the burning
question of mine taxation. The
Doran hill, which passed the coun'
Gil some time ago, and was amend
ed by the house last week, with
the amendments accepted by the
council, went to the governor, and
on Monday the measure received
executive approval.
In Transmitting message mott.
flying the legislature that he had
approved the bill Governor Kib.
bey reiterated bis objections to
the measure, but stated that he ac-
guessed in its becoming the law
as being the very best that can be
accomplished at this time. Which
was and is very clear statement
of the actual condition. There
has been strong and growing de.
mand from the people that the
present legislsture should do some
thing toward lifting from the peo-
pie some of the burdens of govern
ment and placing them upon the
producing mines, which latter
have persistently evaded paying
anything except the very smallest
share possible of what they should
pay. In the Doran bill as amend
ed the legislature has given all
that can be secured at this time,
To have rejected that measure be-
cause it does not go far enough in
taxing the product of mines would
be the height of folly. 1t is a
great advance TO establish in the
law the principle of taxing the
product. which principle is that
adopted and in effect in all the in
ter.mountain mining states of the
American union.
The main objection to the new
law is that there shall be assessed
for taxation but 259S OF the gross
value of the product Of any mine,
when ali other property is assessed
at its full cash value. That is an
objection but it should not be con-
ndered vital. Future legislation
can be invoked to remedy that
feature, and it will be so invoked
eventually.
Another objection raised is that
the very feature noted above is un-
constitutional, and will be over
turned by the courts as such, The
point raised is that while the or
ganic act stipulates that all taxa
ton shall be equal and uniform,
and all other property is required
by the statute to be assessed at its
full cash value, this statute pro.
vides a mode of assessment that is
not equal and uniform in its oper-
alton. Very likely that is true.
But the same point could be urged,
successfully, no doubt, against that
enactment by virtue OF which the
territorial board OF equalization
fixes the taxable value of steer
at ten dollars when the market
ualue of the same animal is twenty
dollars; or fixes tho assessment
Of railway at eleven thousand
dollars per mile, wien the stock
and bonds representing a mile of
road sell IN open market, during
times of panic, at forty thousand
dollars or more. No one has in.
voked the question of the constitu
tiOnahty of either of those modes
of assessment; and no one will in
woke the same question with re-
gard to the Doran act. The min.
ing companies will not invoke it,
because we're they to do so there
would be danger of Congress en-
acting bill far more drastic, or
election two years hence of a legis
lature which would enact law to
which that objection could not be
raised. No one else will go into
che Cthrts aud invuke thp Uunsti.