Arizona republican. [volume] (Phoenix, Ariz.) 1890-1930, 1911-01-17
ASSESSORS ASKED TO
MEET IN PHOENIX
Auditor Mauk Takes Initiative in
Organizing a Territorial
Association.

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auditor. has taken the initiative as ex-.
officio chairman of the territorial board
! of equalization, in a movement that he
believes will result in the more equit-
able taxation of property, especially
personal property. throughout the ter
ritory. He has addressed letters to the
lassessor of each county i'm the territory,
asking him to meet in a convention of
assessors to be held next Monday after
noon in the capitol building for the
purpose of organizing permanently a
territorial association of assessors. At
the same time letters were sent to each
county board of supervisors. requesting
them to pay the necessary expenses of
the respective assessors, in attending
the meeting, on the theory that as the
result of il the counties will eventually
gain many dollars for every cent OF
cost
The purpose of the formation of an
association is to secure among the as
SCISSORS of the territory harmony of
methods and equality in valuations in
similar kinds of property in all the
counties of the territory, as well as an
interchange of ideas respecting what
shall be done, in various contingencies
that are constantly arising in the work
of all of them. The reason for the
hurried call at any early date. is that
il is now the time of year when the
various assessors will begin to get
busy in listing property, and whatever
is to be done Within a year, must be
undertaken at an early day.
4 lie faF
with some of the experienced assessors
of the territory. They have told him
that very frequently the less expert
enced assessors run up against condl-
tions that are unusual or of such ma
ture that the assessor has to depend
great deal on his own judgment and
they almost invariably write to other
assessors for advice. That suggested
the idea that there should be an an
nual assembling of assessors to talk
over such matters and secure an in
terchange of views.
More important that that perhaps is
the fixing of a general understanding
agreed to by all the assessors. as to
valuations 10 be placed on various
kinds of personal property. For in
stance the assessor in one county may
have one method of arriving at the
valuation of stock IF merchandise
and the assessor in another county
have an entirely different system. The
result is that a stock may be paying
twice as much taxes. or half as much.
as it would if located in the next coun-
~ were general conditions are but
slightly different That is manifestly
not right nor fair to either the mer-
chants nor the territorial and county
governments.
In many states there is permanent
organization of county assessors and
il has proved to be a valuable institu-
ton, and the older it is the more valu-
able il is as there is greater co-opera-
ton and interchange of experience.
Some assessors for instance demand a
statement of merchants showing the
stock on hand at given time, when
the assessment is made. During the
year an account is kept of tie total
amount of stock bought and sold, so
| il is very easy for the proprietor to
give the assessor a fairly accurate
valuation of his stock with very little
trouble, the information OF course being
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fair in one county when in another
one ten miles away the assessor was
merely guessing at the stock of the
merchants competitor and guessing en-
! tirely too low.
The stock of the merchant is only
used in Illustration. The same thing
applies to the valuation placed on live
stock and various kinds of property.
Moreover, while the territorial board
of equalization is busy boosting the
valuation of railroads and mines up
were they ought to be il is a complaint
said to be pretty well founded that the
valuations of railroads and mines up
! other classes of property with which
the territorial board can have nothing
to do and which condition can only be
corrected by the corporation of the
assessors 1t is possible that not a
great deal may be accomplished at this
first meeting of the Arizona assessors,
but the auditor thinks start can be
made and he is certain enough good
will follow as the result of it to much
more than pay the expense of assembl
ing the assessors, while in the future
there is everything to gain.