Bisbee daily review., 1911-01-21
MAUk HAS IDEAS ABOUT TAX
 REFORM

taken the itatiye as eN-officio chairman Of the territorial board of equalization, in a movement that he believes will result in the more equit- able taxation ot property, especially personal property, throughout the ter ritSEg. He has addressed letters to the assessor Of each county in the territory, asking him t0 meet in 8 convention Of assessors Go te held next Monday afternoon n the cap.- tol bsilding for the purpose of or ganiziRg permanently a territorial as sociation Of assessors. At the same time letters were sent to each coun- ty board Of supervisors, requesting theIz 10 pay the necessary expenses i of the respective assessors. in attend ing the meeting on the theory that as the result of it the counties will eventually gain many dollars for every cent Of cost
 The purpoes Of the formation o1 an association is to secure among the assssors Of the territory harmony cl methods and equality in valuations in similar kinds of property in all the counties of the terr-tory, as well as aA interchange of ideas respect ! ing what shall be done in conun, KeRcies that are constantly arising in tke work of all of them. The req son fer the hurried call at any early date, Is that it is now the time o. year shen the various assessors wifi begtn ho get busy in listing property. and whatever is to be done within a year, must be undertaken at an early date
 Hr Mauk has discussed his matter with some of the experienced assess orS of the terrtory. They have told him that very frequently the less ex- pe-iensCd assessors run up against conditions that are unusual or of such a nature that the assessor has to depend a 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 annual assembling oI assessors to talk over such matters and secure an interchange of views.
 Mere important that that perhaps -s he fixing of the general under standing agreed 10 by all the assess Urs as to valuations to be placed on various kinds Of personal property. Fo- instance the assessor in enc county may have one method Of ar irving at the valuation of a stock ot merchandise and the assessor in another county have an entirely diff, ferent system. The result is that a stock may be paying tw-ce as much taxes, or half as much. as it would fl located in the next county were general conditions are but slightly different That is manilestly not right nor fair in either the merchants nor the territora al and county gov ernments.
 Tn many states there is a perman- ent organization of county assessors and it has proved to be a valuable institution, and the older 1t is the more valuable it is as there is a greater co-Operauon and interchange Of exper-ence. Some assessors for instance demand a statement of mer- chants showing the stock on hand at a given time, when the assess ment is made During the year an account Is kept of the total amount of stock bought and sold, so it is very easy for the proprietor to give the assessor a fairly accurate valU- ation of his stock with very tile trouble, the information of course be ing confidential But that would not be fair in one county when in an. other one ten miles away the ass esso~ was merely guessing at the stock of the merchants competitor and messing entirely too low.
 rho stock of the merchant 6 only u.c4 n Illustration. The same thing applies to the valuation placed on live stock and various kinds Of prop crty. Moreover, while the territorial beard Of equalization is busy boost ing he valuation of railroads and mines up where they ought to be it is a complaint said to be pretty well founded that the valuations ot railroads and mines up other classe. of property, wit hwhich the territoria boa5d can have nothing 10 do ana which condit ons can only be cor rected by the cooperation of tht sssessors It is possible that not ; great deal may be accomplished a his first meeting of the Ar.zou; assessors, but the auditor thinks start can be made and he is certail cuo-gh good will follow as the re suit Of it to much more than pa, the expense Of assembI ng the assess ors. hEe m the future there is ey