Arizona republican., 1907-03-02
GOVERNORS MESSAGE
 ON MINE TAXATION
(continued from page 7.l


 $1,SO0,00O. The Calumet & Arizona of Arizona is capitalized at $2.5OO.OOO of which S2.OOO.OOO have been issued.
 The copper production of the Bal tic mine in 1905 scarcely equaled one half the production of the Calumet & Arizona. And in 1906 the produc- tion of the Calumet & Arizona vastly exceeded the production of the Baltic Yet, Tn 1906 the Baltic mine was as- sessed at six million dollars. while the Calumet & Arizona mines were as- sessed at less than eighty-twp thous- and dollars. and all their other prop erty at S21S.7l470. In other words, although the Calumet & Arizona mines yield a greater production than the Baltic and pay much greater divi- dends. the Baltic mine is assessed for taxation at a valuation seventy-two times greater than that of the Calu- met & Arizona.
 The Champion mine of Michigan is capitalized at s2,5OO,OOO. The United Verde mine of Arizona is capitalized at S3,OOO,000, and in addition to its capital stock, bonds to the amount of S2,99S.S00 have been issued. The cop per production of the Champion mine m A'Ut Was dbbul oilt-lldlI lnt copper production of the United Verde And in 1906, the production of the United Verde again exceeded the Champion Yet. in 1906, the Champion mine and mill were assessed at nine million dol lars. while the United Verde mine was assessed at S736.OS5. and its other property at S445.3OO. In other words the assessment on the United Verde
  assessment of the Champion property.
 The Copper Queen of Arizona is capitalized at S20O0 900. The Calumet & Hecla of Michigan has an author ized capital of S25O0. 900, of which Sl,2000O0 in paid-ip. The production of the Calumet & Hecla mines and of the Copper Queen mines runs sub- stantially the same. Last year. ac- cording to the most reliable informal tion, the production of the Copper Queen exceeded the production of the Calumet & Hecla. And yet. in 1906 the Copper Queen mines were assess ed at S502.203.20, while the Calumet & Hecla mines were assessed at S37. .00O.- 000. The reduction works and all oth- CT property of the Copper Queen were assessed at $1.S7O.S54.64. while the re- duction works of the Calumet x Hec- la were assessed at S40OO.000 The total assessment of the Copper Queen was $2,37S057S4. while the properties of the Calumet & Hecla were assess ed at S41.OOO.O .O0O. In other words, the assessment of the Calumet & Hecla was more than seventeen times great CT than the assessment of the Cop per Queen.
 The facts and the figures speak for themselves. When it is argued that if the great copper mines of Michigan are assessed at figures somewhat ap- preaching their value. the tax rate in Michigan is very low. the immediate answer to that is that if the great | copper mines of Arizona were assess | ed at figures somewhat approaching | their value, the tax rates in Arizona | would fall to very nominal figures; | and that if the tax rate on Michigan | mines is low. it is also low on every | other class of property there.
 The bill transmitted herewith | amends many paragraphs of the pres | ent revenue law, and for your conven- ! fence submit brief sugges- tions as to the purpose and extent ] of said amendments. taking up each | paragraph in it's order:
 Paragraph 3S32 is amended by | changing the date when the tax levy | shall be fixed by the county board | of supervisors from the third Monday | in August of each year to the first | Monday in September. The object of l this change is to require the board | of supervisors to base their levy for | all purposes upon the valuations as | finally capitalized by the territorial | board of equalization, which they can | not do under the present law, as they | are now required to make the levy | before the changes made by the ter ritorial board can reach them.
 Paragraph 3s33 is amended so that | the tax lien shall attach on the first | day of January instead of on the first | Monday in February. The advantage | of such an amendment is obvious and | needs no comment.
 Paragraph 3S47 is amended by com mencing the assessing period on the first day of January and ending the same on the first Monday in May. This gives the assessor slightly more time than he has under the present law. and at the seme time affords more time for the preparation of the original assessment roll and other matters than is now given.
 Paragraph 3S4S is amended by mak- ing it the duty of every person own ing assessable property to deliver a list thereof to the assessor between the first day of January and the first Monday in May of each year.
 Paragraph 1852 is amended by omit ting therefrom telegraph lines.' the assessment of which is in a subse- quent paragraph given over to the ter ritorial board of equalization. Said paragraph is further amended by providing that where two or more con- tiguous or adjacent mining claims are in one ownership, they may be as- sessed either separately or as a group and that where such claims are as- sessed as a group the tax lien shall attach to all the claims comprising said group. The assessor shall, how eyer. list each and every claim com prising said group and designate the group by the name by which it is most commonly known. but the assessment shall be valid if made against the claims severally and not as a group, |. if the sums of the valuations in de-