The copper era and Morenci leader., 1912-03-15
A TAX COMMISSION PROPOSED IN
 NEW BILL
Greenlee County Representatives Will Present Measure to Both Senate and House.
 Is in Line With Plat
 form and Policies.
County Assessor Jas. H. Kerby is the Author of the Measure Which Has Won Approval from all Who
 Have Examined It,

James H. Kerby, assessor for Green lee county, has drafted a bill which will be presented for the action of the legislature next week providing for the creation of a Tax Commission which shall be the State Board of Equalization. Out of a considerable experience, Mr Kerby has evolved a measure that is a combination of revo- lution and evolution, all in the direc- tion of taxation, reior1 and in ac- cordance with the party platform pledges.
 Incorporated are many features of the best systems now in use in several states that have modernized their me- thods of assessment. Also there are features devised by MT. Kerby to meet conditions peculiar to Arizona. Its principles will be warmly supported by Greenlee's representatives
 Briefly, the new bill provides for a tax commission which shall take the place of the present board of equali- zation and become rne state equaliza- tion board, court of last resort in all matters of assessment, responsible only to the legislature. The measure would wholly remove the tax question from the atmosphere of politics and place the matter of equalization in the hands of an independent com- mission.
 The board is to consist of five mem- bers, as provided for in the bill, ap- pointed by the governor with concur renee of the senate; two to serve un- til March 1st, 1915, two for terms end ing March 1st, 1917, and one for term ending March 1st, 1919.
 With the expiration of these terms succeeding members shall be appoint ed for terms of four years, or until a successor is qualified.
 All such appointees shall be men of texperience and possessing a thor ough knowledge of the subject of tax ation and assessment. Provision for bipartisan appointments is made and an appointee shall not hold any other office during his incumbency. The salary of members is fixed at $3,600 per year each and careful estimate of the entire commission cost, places it at $30,000 per annum or less, a tax of not more than cents per $1O0 of l present valuation of state property. The members to give bond in $5,00O each. The board is to be in contin- uous session. All are required to sub : scribe to a special oath of office which is very plain as to duty and fidelity.
 Uniform methods of keeping tax rolls and tax books which are to be state. The board shall exercise gen. eral supervision and direction over all the county assessors and county l. boards of equalization and will require all county assessors of the state to meet at the capital at least once a year for consideration of tax matters I and a uniform valuation throughout the state.
 The Board shall have full power and general supervision of the system of taxation throughout the state, shall have power to make a thorough inves- igation thereof, and there decision up- on all matters pertaining to the assess ment of property of whatsoever na- ture, class or kind, and the valuing and listing of the same shall be final
 It shall report to the legislature ? on the first day of each regular ses- sion the result of it's supervision and formulate and recommend legislation for the improvement of the system. Q These are but a Jew of the salient features of the bill, but the object is
 to attain absolute uniformity, fair V ness and equity by board that makes l. a business and study of the tax prob Q lem; a compact body of experts in-
 stead of an unwieldy board of politi-
 cally elected men who may have had Q little knowledge or experience in tax Q matters.
 e The system has been found to work ? admirably in half a dozen states and
 the old time friction of interests has r. been minimized. Arizona may start n out with a system proven by others, n and run no risk of failure or undue ex-
 pense.