Bisbee daily review., 1908-01-04
ASSESSOR HOWE REPLIES
 TO DOUGLAS EDITORIAL
Editor InternationaLAmerican,


 Douglas, Arizona.
 Dear Sir:-Under date of Decem- Der 30th of your valued paper I note an editorial wherein you take occa- sion to censure the county assessor for the high valuations placed on property; also the statement is made that-"and the delinquent tax roll is the largest. we belieyey in the history of the county"
 As to the valuations on all property (outslde of mining property) will say that my basis was exactly the same as in the counties of Pima, Maricopa, Graham and Yavapai, vis:-50 per cent of the market value. In Gila county the assessor used a 60 per cert basis, or 10 per cent more than in Ccchise. All of the above I can sub stantiate by letters from the assess ors in the aforementioned counties, with whom l was in constant cores pondence during the assessing sea son. Further than this--T have yet to hear the first person declare that he has been assessed for anything like what his property was worth at the time of assessment. However, hard times have appeared all over the country, and property that would have then sold for a stated sum will not now bring over 75 per cent of the amount. In this connection perhaps it will not be out of the way to state that it is my present intention to ma terially lower valuations next year, should the present financial condi- tions continue.
 Now, with reference to the delin- quent tax roll either you have been grossly misinformed, or else have made deliberate mis-statement with the intent to do injury if possible; the former statement I prefer to be- lieve. And I trust that with your us- ual fairness you will at least correct this error. Here are the figures:
 Delinquent roll 1905, s40,125.95; assessed valuation approximately, s9, 100000; percentage of taxes actual ly delinquent, approximately, 15h per cent.
 Delinquent roll 1905, s4O,125.95; assessed valuation, approximately, s1O,000.000; percentage of taxes act ually delinquent, approximately, 15 per cent.
 Delinquent roll 1907, s26,O48.62; assessed valuation, approximately, s20, 0,0O0, 900; percentage of taxes act ually delinquents approximately, 61a per cent.
 The amount of the delinquent roll of 1907 as shown by the treasurer's report to be s56,69O.92, is scarcely a fair comparison, owing to the fact that the money to pay the Southern Pacific taxes, S30.647.30, arrived only the next day after the tax rolls were closed and was accepted by the coun- try treasurer, thus making the delin- quent roll really only s26,0G0, in stead of over s56,000.
 Again, the delinquent roll of 1906 as receipted for by the county treas urer shows a total of $97,63451, which includes taxes the payment of which has been refused by some of the mining companies, suits for the collection of same still pending in court. However, I have not taken this into consideration to show the percentage of delinquency for 1906.
 I believe that you will agree with me that considering the present finan- cial situation the percentage of de- linquency for 1907 is remarkably small, as compared with other coun- ties. Only a few days ago telegraph ic dispatches to the Los Angeles. pap T one-haf the total tax of Maricopa county for 1907 was delinquent.
 It is certainly self-evident that the taxpayers did not think they were assessed too high at the time of as sessment before the financial depres- sion, as evidenced by the fact that the county board of equalization was in session during both the months of July and August a great part of the time and only THREE taxpayers ap- peared before them either in person or by communication with a request that valuations be reduced or any change made whatsoever-being in marked contrast to the past two years when the rooms were actually thronged with people asking for changes. Now, if as you state, prop erty valuations were too high at the time of the assessment why in the world was it not brought to the atten- ton of the board of equalization7 The assessor is not the final arbiter in the matter of valuations.
 Even the Interndtional-Americ itself printed an editorial during the first week of July, when it was found out what the total assessment was, in marked contrast to the one of De- cenaber 50th, and took occasion to go out of it's way to commend the as sessor for the excellent showing made All Of which was highly ap- preciated by me, taking into consid- eration that I had nothing to expect from any of the daily papers of the county. owing to the fact that they were unanimous in supporting either an employe of the Copper Queen Con solidated Mining company or an ex- employe for the appointment
 The county assessor was just as anxious as any one for 6 low tax rate for 1907, and when he turned in an assessment roll of double that of 1906. he was exceedingly disappolnt- ed that sssss rate was not made much lower than it was by the county board of equalization. However, the fact must not be lost sight of that the expense of both the county and territory are increasing by leaps and bounds and especially the expenses ue to criminals. The quarterly de-