The copper era and Morenci leader., 1913-10-24
important Decision Reached by the Attorney General in Reference to Difficulty Which Arose in Green lee County When Assessment
 Was Made.

As a result of the complaint flet before the State Tax Commission sci | ting forth the fact that the Green lee County Board of Supervisors haC exceeded their authority, and acted contrary to law, in levying taxes ir this county for the year 1913 fol county purposes, the Attorney Gen eral of the State has rendered a de cision to the Commission upholding the large taxpayers of the County in their contention and an official de cision by the Commission, in accord ance with the opinion rendered by the Attorney General, is expected here the first part of next week. When the matter was laid before the Commission the complaint stated that the taxes levied for county pur- poses in this county this year was fifty-six per cent greater than that of the previous year. whereas the law expressly provides that taxes for nually only ten per cent greater than the previous year. Clerk of the Board of Supervisors, A. L.. Terry, was summoned to Phoenix and ap- peared before the Commissioner, Howe, on last Saturday. On Mon day J. W. Bennie, accompanied by Auditor Brubaker, appeared before the Commissioner in support of the complaint which had been filed. Commissioned Howe took the matter under advisement after hearing both sides and called upon Attorney Gen eral Geo. P. Bullard for an opinion. The opinion, bearing upon the Green lee County controversy, is as follws:
 Phoenix, Arizona, Oct 21, 1913. Arizona Tax Commission,
 Capitol Building,
 Phoenix, Arizona.
 In response to your communicar tion of the 18th inst, have this to say. The portions of the tax law to be considered for the purposes of your inquiry are as follows:
 Portion of Section 1: And upon the same property and upon the same valuation the board of super visors of each county shall levy and an estimate for county purposes, ad- ditional taxes for such purposes which together with other sources of revenue, shall not, however, az gregate a total sum of money, ex- elusive of taxes for school purposes, ten percentum greater in amount than the total levied and collected for other than school purposes from all sources during the next year
 
 made. The said estimate shall con tain a statement of the amount of money required for each item of ex- penditure necessary for county pur- poses together with the amounts necessary to pay the interest and principal of the county bonds, as provided by law, and the said esti- mate shall be entered upon the minutes of the board.
 And the following portion of Sec tion 4: All taxes shall be levied or voted in specific sums and shall not exceed the amount specified in such published estimates, and in no event shall the aggregate amount of taxes to be raised, excepting taxes for school purposes, exceed ten per cent greater in amount than the total sum levied and collected from all sources, for all purposes other than school purposes, during the year next prior to that in which the levy is made !"
 These two sections must be con strued together end, under the ordi- nary rules of construction of statutes the expression in Section can only be considered as a reiteration of the expression the subject contained in Section 1. This being true, the board can only levy such tax which, together with other sources of reve- hue, will amount to 10 per cent more than the revenue from all sources of the previous year. Though the lan- guage contained in the act is some what ambiguous, it is clear to me that the intent of the legislature was that out side of school moneys the revenue derived each year by a coun- ty from all sources should be only
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