Arizona republican., 1912-08-09
The Resurrection of the Dead


 Shall the dead live again? This question has lately been raised at two points in Arizona. by the Prescott Journal Miner and the Globe Silver Belt It is asked by the former with reference to the business of taxing mines and by the latter with reference to the status of prize fighting in this state. Lawyers who have been con- suited are divided but there are some who believe that the first state legis- lature accomplished either too much or too little
 IT is the theory Of the Journal Miner that the legislature in repeating the bullion tax law left no means whereby the mines of this state may be taxed. The bullion tax law of 1907. it will be remembered, repealed all acts and parts of acts in conflict with it Buildings and the property of the min ing companies could no longer be taxed The whole then existing scheme of taxation of mines was wiped out and made as if it had never been.
 It is understood that some of the mining companies are preparing to re- per c-nt of the gross valuation of their products which it is asserted the tax commission proposes that they shall pay. in which case the matter will get into the courts and go to the highest court. Also, in such case the tax would be withheld and the state would find itself in condition of en- barrassment in view of the appropri- ations which have been made for the conduct of the government on "busi- ness principles"
 As We have previously stated. prep aratiOns have been made to spend a half million dollars more this year than had ever been spent in any year by territorial administration. that is. almost twice as much as was ever before required to run the government for a year. This great proposed in crease of expenditure for the payment Of the salaries of innumerable officers and commissions, was expected to be largely made up from the increased taxes of the mines
 IT the mines should resist, though they might ultimately have to pay, say, some years hence, Arizona with its present commitments would find itself at the bottom of a deep and un- pleasant hole from which it could es- cape only through the miracle of the resurrection of a dead law A settle ment in lieu of litigation might be eff fected with the mining companies as such settlements have been made be- fore. but the amount that would be received in the settlement would cer- tainly fall far below the expectations of revenue at the time when the legis- lature was being informed by the ex- ecutive department that there was no need of niggardly economy, because the state was gong to have plenty of money.
 Taxation has always been ticklish business and the laws under which taxes may be collected have to be pretty clear and definite
 The Globe matter is a much less important. and a different one When Arizona ceased to be state the fed eral statute prohibiting prize fighting in the territories became no longer effective. Previous to the enactment of the federal statute, Arizona had a law against prize fighting The ques- ton at Globe is Did the federal stat ute abrogate the territorial statute And, so, did the passing of the for mer breathe anew the breath of life into the dead territorial law?