Arizona republican., 1913-08-15

Those who have observed the at tempt of the State tax commission to oqualize between counties in order that each class of property shall pay it's equitable proportion of State eX- penscs-and, intellectually, it's propor- tion of county and city expenses must regard with great don5t the equity of our present system.
 To my mind. it defeats what it purposes to attain. After equalizing between counties as to a particular class another class of property is raised or lowered and equalization dces not exist. The very attempt at equalization between counties brings greater inequalities. measured by the tax receipts, which is the last analysis The desire to reach 2 dead center often causes the fly wheel to pass beyond, the valves flv open and there is a shot backward which destroys the whole scheme For illustration, the tax commis- sion ordered the board of supervisors or Maricopa county to make horizon tai raises of ten per cent upon the valuations returned by the assessor oL farm lands and five per cent upon city and town lots The result of this order adds $2.915,0I3.45 to the valuations in this county. The county general and road tax rate is thereby reduced from thirty-siN cents and five mills to thirty-four cents and nine mills
 Prior to this the tax commission had fixed the valuations of railroads for instance, at $S3,S66.413.50 through out the State. equaliZation between
 the various counties in order that the
 railroads passing through each county
 should bear their just proportion of
 the State expenses, and be protected
 gainst disproportionate taxation in any one county for county purposes.
 Subsequent to the equalization of
 railroads the commission raised Mari
 ccpa county farm lands and city and
 town lots to such an extent that the
 railroads in Maricopa county will pay
 one cent and six mills less on each
 S100 InverseIy in Yavapai county where valuation were lowered the rail roads will pay more taxes. E,qualiza-
 tion of railroads is thus defeated. and could only be maintained by making the total equal the total decreases throughout the State.
 This illustration extends to stocks of merchandise. banks, and all othac classes of property other than farm lands and city and town lots. and defeats equalization previously declar- ed as between those classes of prop orty. Equalization in its final result is merely an attempt to make all classes of property bear their just proportion of the expenses of gov ernment.
 In their attempt 1t equalizing city and town lots no doubt the tax com mission felt that Phoenix and other AIaricopa county cities Were not go- irg to pay in propoItion to the own CTS of town lots in Globe. for eX- ample so they raised the valuations five per cent in Maricopa county upon this class of property in order to equalize as between Phoenix. Mesa, Tempe in Maricopa county and Globe in Gila county. Then they increased the valuation of certain mines in Giia county, which results in reducing the amount of actual taxes to be paid by Ihe owners Of city and town lots in Globe Maricopa county, city and town lots and were thus assessed higher. in the final result, will appear up on the tax receipts, than Globe lots, and equalization is again shattered.
 Tn the very nature of things equal
 
 present State tax system. The tax commission may exhaust it's best ef- forts at so-called equalization and in capabilities will remain, and glaring ones. That the present tax commis sion has tried ZeaIously according to it's light I have no reason to ques ton. The conference of assessors and boards of supervisors was an admir- able scheme and brought good re- suits. It increased the efficiency of every assessor in Arizona and it's re suits will rebound to the advantage of the State I do not wish to ap- pear as criticising the tax commis sion, but on the contrary I wish to impress upon taxpayers the immen sity of their task They have not shirked; they have work, and work ed hard Other men might have done better. but they have done their best.
 But withaI the final summing up discloses rank inequalities. They ap- pear between personal property and real estate: between different classes Of personal property; between county and county. city and city; between county and city. and between man and man.
 Take the WHlef lHuStfdtlOn or ll1He taxation. The statute fixes the rates producing mines shall pay. MaricOpa county did it's part to bring the mines into the taXpaying vortex-"vorteX" somehow implies turmoil, and it eX- presses the temperament of the bur den- bearers. SO 1 use the word ad wisely. In 1911 the mines were as sessed at $19,242.33 in 1912 at $45, 145, ,O84. This year they are assessed at $113.713,l53.57. With this increase of 2SO per cent in mine assessments Maricopa county this year will pay d little over one fifth of the State eX penses, and in 1912 it paid a little ever fifth. Maricopa county. al