Daily Arizona silver belt., 1909-09-25


 they are paying as heavy tax as the farmer, and that their burden of tax. ation is much greater relatively than that of the mmberman," continued Mr. Powers. "An analysis of the published reports of the state and comparisons of the data of such reports with reliable information obtainablc from other sources alike fail to be conclusive as to the contention of any of the parties to this controversy
 "So long as this condition prevails, the state referred to will afford the dishonest firm or corporation ready means for evadng just taxation. and will find the subject of taxation and the administration of public service corporations are used by demagogues for the purpose of stirring up strife and agitation, without advocating the in. terests of any class of the people. or any industry in the community. All industries will continue to be more or less disturbed and subjected to unjust burdens, suspicion and annoyance.
 Mir. Powers outlined his idea of the method which should govern the listing of all real propertyI The state should prepare a careful cadaster of all real estate, he said, this cadastcr tO show the acreage under cultivation, that GOV. cred with timber, with orchards, waste land, and land which may he plowed, The classified list of acres should also show the number of acres of mineral land, of quarry land, and land valuable for oil. gas or other deposits The cadaster should also show the number of city and town lots subject to taxa ton. Mir. Powers added that the cadaster should be supplemented by a listing of the value of the property apart from the value of the land.
 "When we have classified listing of acre property that so regulates acres and values according te the character of the land, and separately sets forth the values of the improvements on ev cry class of land, we will have the application of the analytical and statistical method to the taxation of realty,' continued Mir. Powers. ''We shall have as intelligent and as lucid a statement of acre property subject to taxation as some of our personal prop erty subject to the tax. When such listing is made, the farmers and other classes of citizens will have the data for determining approximately whether they are being taxed more than other classes; and the people engaged in pro ductive iadustrics will know whether they are bearing burdens which should be shared but are not borne to an equal degree by the speculator.
 ''l am merely urging the application Ia taxation of the analytical and statistical methods which the business world has utilized in so many fields, and upon which it is relying in an ever increasing measure as guide for busi, ness administration, said Mir Powers in concluding ''Correct analysis lies at the basis of all modern business sue cess; and statistics based upon such analysis are playing au ever-increasing part in guaranteeing such success. In pleading for the use of classified list. ing of real estate under heads that fully eiucidate and set forth the char acter of the land and the amount of land of each specific class or character, am urging the extension into the field of taxation of the method that has everywhere demonstrated it's ability to make facts eloquent for equity, and to use them as q guide for the business man, the legislator and the statesman. '"