Arizona republican., 1907-01-23


ordered to multiply the figures had fixed for the valuation Of
patented mines by To- This increased the valuation of the
treat copper mines mentioned from Sc thousand dollars
$40 thousand dollars And candid person can say that
mines that have demonstrated contents in single year the
copper from which worth in the market nine millions OF
dollars valued for taxation purposes Wnen te Wee
assessed at but $4,000
In making this equalization however the Territorial Board
confronted by defect in the existing law The Board had
the power lower the valuation of any GLASS OF
propertyand patented mines in separate and distinct
clasbut could raise lower any given piece of prop
erty in that class the exclusion of other property included
in that classification In other words all patented mines in
given county, any of them to be affected had to be
raised lowered by precisely the figures If the vaua,
ton of less than ALL to be increased
fifteen fold all other patented mines the rolls
of that county had also TO be increased fifteen fold And tins
is the necessary and logical result from the situation When
the clerk the Board of Supervisors ceres to the Territorial
Board of Equalization the abstract Of the assessment rolls as he
lis required to do for examination by the Territorial Board,
is after the local board has EQUALZED the valuations 1t is
equivalent certified statement that AS mine has been fairly
valued and that BIS mine has also been fairly valued each
relatively the other well relatively to all other property
in the county If AS mine in fact worth 100000 and BIS
mine in fact worth 100000 it must be presumed because
the local board cere that they have been fairly valued in
that proportion 1t more properly be inferred from
the returns that all patented mines valued at the
figure than that should be inferred that all the town lots
returned by any county assessed at the value simply
because they are included in a single classification.
be inferred because that the intent Of the law
that they assessed different values in just proportion
their relative actual values And the fact that neither are
all Mines all town lots each of the same value with al
the others.
At the expense your time and patience let illustrate
little further If AS mine and BIS mine compose all the mines
in given county, and their respective values have
suggested let suppose them be returned to the Territorial
Board patented Mines S0000 in other words at one
tenth of their value If the Territorial Board upon examna
ton of the return should be satisfied that the valuation only
oneenh of the ratio Of valuation placed upon other property II
that in other counties it becomes the plain unquesoned
DUTY of the Board to raise the item wo patented mine;
10000" to read two patented mines S11OOOOO 1t mus
lie assumed that the and the local board have assessed
and equazed properly the relative value of these Mines and
the from 81 10000 to 100000 made by the Terri
ora Board above the aggregate value of the two mines
then injustice done to either But If IN fact the assessor
assessed the two mines at the value-ha is assessed AZ
worth 100000 at $4,000 and BIS mine worth SlOOOOOl
at S55000 which direct violation of his duty and yet
which constantly doneand the local board leaves the yaua
ton stand as fixed by the gross injustice must result
from the made by the Territorial Board but without fault
intention of that Board Were the raise made effective Az
worth 100000 would be assessed at $55OOOO 81 times
its value and BIS mine worth 100000 would also stand al
S. 10000 which is but little half its proper valuation
While fact the of the valuation of the small mine
made by the Territorial Board that Board acted entirely within
upon the returns before It, and the gross lnusuc
done done by the local and local board of equa
ton he supervisory in their fragrant disregard Of their duty
beyond the power Of the Territorial Board remedy
trust that 1 may be pardoned for charging upon this
feature but the general msapprehenon that the Terrtora
Board any wise to blame for oyerburdenng the
producing Mines which has prevailed throughout the Territory
ostered by interested advocates to me Justify eabor
ton That fault papaby with the local officers and not witt
the Territorial Board have believe that this vii
in the future be least materially modified by close attention
by the local officers to their duty in this respect.
The situation presented many difficulties, TO be sure
Taking again Coche county for Illustration 1t had been fOunC
that the of that county had quite uniformly assessed
all patented in his county at much per prospect
i've of their actual and relative values To limited extent On
did he vary the rule He would remarkably productive
claim few thousand dollars, but the unproductve claim
of that group would be assessed at dollars acre
And with these few exceptions all mines looked alike to him
1t obvious them that unpoductve mining property
only nominal speculative value which had been valued by thu
local equality with the great producing mines
would suffer justice by this the
i had not placed its valuation absurdly low.
it determined order the increase, regardless
the possible injustice that might be worked incidentally Th
existing conditions were intoerabe If the of
mousy valuable mines could fix the assessments of their prop
critics by debating compaisant and boards
they at became greater and powerful thai
all the people, powerful than the Territorial government
and could mock the law itself 1t felt that whatever
Justice that might be done the "sma mine owner by tn
ordered would be speedily ghed by aroused publ
sentiment compelling the local officers the proper dschag
of their duties 1t felt that the taxpayers generally nclud
ing the sma mine owner would perceive that the fault in
large lay with themselves in permitting such method
r of assessment by their local officers.
: great cutlery raised Immediately. 1t asserted
that the action of the Territorial Board would throttle tn
mining industry 1t asserted that investing capital wou
be driven from the Territory and would shun Arizona there
after Above ALL it asserted that the increases ordered
which ranged from fifteen fold in Cochise county to fold
Yavapai county-woud ruin the sma mine owner Rattle
curiousy this cutlery did not from the people, did
come from the sma mine owner 1t came instead, fror
advocates of the great copper companies in and