Graham guardian., 1913-01-31
TAXATION OF MINES
Submitted to the Arizona
Assessors Association by
Jas. H. Kerby

To the Arizona County Assessors
Association:
Mr.. President and fellow men,
bers of the Arizona County Assess
ors' Association: In obedience with
the request of your president in a
recent communication, stating that
he had assigned the different county
assessors who are members Of this
association, different subjects upon
taxation, asking that each submit
his views in writing upon the sub
ject assigned, to this meeting of the
association. y
The subject assigned me, Taxa
ton of Mines and Their Products" "
| consider one Of the most impor-
tant as we'll as. the most difficult
questions to solve in the matter per
tanning to taxation, that has yet
come before this association, or the
legislative body Of the State, it be-
ing true, however. that the recon
mendation made by this association
at its last annual meeting, held at
Bisbee, Arizona. pertaining to this
subject, asking that the legislature
repeal the bullion tax law, was a
move in the right direction of a
more equitable manner of assessing
this class of property, the result of
which showed an increase in the as
sessment of the state of nearly $780,
900, 100000 valuation for the year
1912 on an advelorum tax over that
of the year 1911. The latter of
which assessment was under the old
bullion tax law, This placed some
of the unjust burden that had been
previously borne by the small tax
payers where it justly belongs.
Before proceeding upon the sub,
ject assigned, Taxation of Mines
and Their Products" l would be
pleased to call your attention to the
foundation of taxes in a general
way, as consider any subject that
is worthy of consideration should be
first considered from its foundation
in the same manner as would be
considered in the erection of a build
ing or any other structure.
The government implies function
aries and expenditures. These must
be maintained in some way and it is
reasonably supposed by an equal
contribution of taxation in proper
ton, by all, for all are interested,
or should be. The aggregate of all
the sums collected would therefore
be called revenue and the system by
which it is collected would be called
taxation.
The basis of all taxation l would
consider political necessity, or sac
rifice made for the good of the pub
lie, or for the support of the gov
ernment and public needs, and the
tax payer, or property owner, owes
to the government the duty to pay
taxes, that the government may be
enabled to perform it's functions.
and he is supposed to receive his
proper and full compensation in the
protection which the government
affords to his life liberty and prop
erty, and in the increase to the value
of his possessions by the use to which
the money contributed is applied.
The most obvious division of the
of taxes would be con-
sdered as direct and indirect taxes.
The direct tax under which are
assessed upon the property, person,
business. income, ETC., and is de-
manded of the person whom it is in
tended shall pay the tax.
The indirect tax are those which |
are levied on commodities before |
hey REACH the consumer, and are
paid by those Upon Whom they ulti,
nately fall. not as taxes, but as palt |
If the market price Of the commod.
ty. Under this head may be classed
he duties upon imports or exports
and the excise duties upon manu-
'actures.
The states derive their principal
'evenue from direct taxes, and the
Federal Government from those
which are indirect, but the power of
zach to levy taxes of both descrip-
ions is only rastrained by Constitu.
ional provisions.
The taxing power of state being
s an incident. All subjects, therefore,
'vef which the sovereign power of
he state extapds are, in its discre-
ion. Legitimate subjects Of taxation;
The subjects are, persons, prsserty.
nd business and whatever form tax,
tions may assume. 1t must relate
0 one of these subject and it is not
'ossible to to conceive Of any other,
hough as applied to them, taxation
nay be exercised in great vari-
ty of ways. 1t may touch prop
rty ip every shape, in its natural
ondition, in it's manufactured forms
nd in its various transmutatons.
he amount Of the tax may be de-
ermintd by the value of the prop
rty. or its use. or it's capacity, or
Is productiveness. 1t acknowledges
o limits, and the only security
gainst abuse must be found in
he responsibility of the legislature
yhich imposes the tax to the con-