Weekly journal-miner., 1912-06-26


 accordance with the revenue laws. Assessor Tom Campbell, of Yavapai county turned over the original tax rolls for the year 1912 to the clerk of the board of supervisors, the total valuation therein being $i4.- 067 .985. .AO, which does not include the assessments on all railroad. telephone and telegraph systems in the county. the same being assessed by the state. board of tax commis- sioners during the month of July. to be later transmitted to the as- sessor for entry upon the assess mcnt roll. Assessor Campbell has therefore been obliged to estimate the amount of these assessments which he does as follows:
 All railroads in Yavapai Co. S4,SO0.- OOO0O. All telephone and telegraph systems Sl0S.0OO00. Total S4,605. OOO0O
 Valuation on other property. sl4.- 067 .98540 Total Sl8.o72, ,9S5. 70 Contrary to the procedure follow ed in most of the counties in Ari- zona the valuation of the county property is not included in the above valuations. same being S40S,- 425OO
 The Yavapai county tax roll for ! l9ll showed a total valuation of sll .942.S2S.0 upon which valuation was levied for all county purposes rate of $li0 per hundred dollars valuation, and territorial rate of W cents per hundred dollars valua- ton or total of g per hundred. Assuming that the assessments as made by Assessor Campbell are ac- ccptable to. and approved by the county board of equalization at its July meeting. that the estimates herein presented upon railroad, telc- phone and telegraph properties are in keeping with the valuations to be placed thereon by the state tax commission. thereby maintaining the total valuation herein presentcd-- SlS,672. ..o8S. .40-bcing raise of 56 per cent over the year 1911. the tax rate for county and state purposes of S2 per hundred should not only be maintained. but materially re- duccd. this too, with full apprecia- ton of the extra and heavy ex- pense of maintaining state gov ernment. and allowing for an addi- tional healthy increase in the cost of county government for the year ioi2-l9i3.
 The total valuation of all prop crty in Arizona for the year l9ll was approximately $l0O.0000OO. The territorial rate for territorial pur- poses was 6S cents per hundred dol lars valuation or a total of $6S0,- GOO This amount does not include a special levy of 25 cents per hun dred for the benefit of the terri torial highway which was carried by a number of the counties. in cluding Yavapai. Assuming that the average increase in all the other portion to that shown by Yavapai county-and several should show a much greater per cehtage under the spur of the tax commission the total assessed valuation of all prop erty in the state will be ap- proximately sls6.0OO,0O0. Upon this valuation and using the territorial rate of 6S cents per hundred will increase the amount actually raised for the benefit of the state to the handsome sum of Sl.0l4.000 or S364,- GOO more than was raised in loii This increased amount with the many other sources by which the state derives revenue should ade- quately care for the additional bur dens of state government. Within the week an appropriation has been made by the state legislature of SlSO,OOO for the benefit of the state highways To obtain this amount upon the valuation herein stated it VII be necessary to make levy of i6 cents per hundred or a total for state and highway purposes of Sl cents on every hundred dollars valuation.
 In the year 1911 the tax levy for all county purposes in Yavapai county was as follows:
 Based on each sl00 valuation. County school fund cents County road fund 20 cents Interest fund --------.-i5 cents General expense ---------.42 cents
 io!ai -----------------Sl.lO
 Using this levy, based upon the 1911 tax roll of sli.o42.s2s'OO there should he available for the several funds the total sum of sl5l ..,67.7 .77 to which may he added an extra ten per ccnt--$i3,Im-7--to cover the natural increase in the cost of public expenditures. To raise .liis amount--sl44,s0442 upod a vaIua- ton of Sl8,o72,oSS.40 1t will be nec- essary 10 make levy of v cents per hundred dollars or a total for state. state highways and cocnty of N;sS per hundred dollars valuation.
 From the deductions herein pre-. sented by Assessor Campbell it will be readily admitted that in no pos sible event should the tax levy for lol2 exceed that of 1911.
 The increase in valuations for 1912 over that of 1911 has been caused by the per ccntage increase af the lalIan.i.,1z sI..s.. Il