Arizona republican., 1913-01-11
Legislation Proposed by Tax Commission in Lieu of Present Revenue Sys- tenn Modelled on Work in Other States
CASH VALUE
 TO BE TAKEN
Planned to Give Also More Accurate Information as to What Purpose County Supervisors Propose to Put Funds

In the new revenue law submitted
 hy the state tax commission to Gov
 ernor Hunt with the request that the
 same be transmitted to the state leg
 lslature. together with the recom- mendaion that it be enacted into law.
 many of the conflicting paragraphs of the existing law are corrected and
 the 'imbiguities made clear and plain All of the state tax commissioners nave devoted a very considerable. part of their time to the drafting of
 the proposed bill and in completing their work along this line they have drawn on the statutes of Wyoming kansas and Minnesota to large ex tent
 IL will be recalled that the plan of
 the commission which they hope to
 nave the legislature approve. is for
 the state tax commission to be tho central authority and the highest au- thorltY in matters of assessment and taxation of property The first state legislature provided that all property. i should be returned for taxation pur- poses under an assessment at it's full cash value. The definition for true cash value under the old law was gwen as the value of a piece of prop ertX either real or personal at a sum equal to that amount solvent i creditor would accept the property 1 rom solvent debtor. The commits 1 sioners have given cash value" a | new definition-the price at which property would sell if voluntarily of i Tered for sale by the owner thereof. i upon such terms as such property is l usually sold, and not the price which might be realized if such property 1 was sold at q forced sale.
 l One feature of the new bill which was taken from the Wyoming law 1 provides that on the second Monday i in August the date on which the county supervisors fix the county tax l "NE. they shall prepare an estimate 1 of the county expenses which must | be read into their public proceedings and which must show each item Of 1 expenditure proposed for the year In l this way it is planned to give tax 1 payers more accurate information as
 to what purposes the county super visor proposed to spend the tax funds " hat is considered by the commits | s:oncrs to be a very important feat ! urc cf their new revenue law is that provision which limits an increase in the amount of the levy to not ex- | ceed 10 per cent over the levy for l the preceding year.
 1 The assessment of transient herds
 ias been given thought in the new bill and a new definition proposed to
 be written into the law, reading 1 Transient herds of cattle, sheep or goats wherever mentioned in this act ! shall be taken to mean cattle. sheep | or goats that range graze or drift in 1 more than one county for any part | of the calendar year The owner of l the herds is required to make affi- 1 lavit to the county treasurer of the l counties through which his holdings | have ranged during the year and his 1 home county collects the tax and dis tributes it prorata among the several counties named in his affidavit.
 One very valuable reform proposed to be accomplished by the new law is the doing away with the duplicate assessment roll in each county which has heretofore been a great expense to tax payers This is done by the use of an extension sheet on the ori- ginal roll, all of which is prepared by the assessor.
 The dates on which taxes become payable and delinquent have not been changed but many other dates in the old law have been corrected so as to
 not conflict in carrying out the re-
 quirements sought to be made law in the new tax commission bill which
 provides for various reports to the
 tax commission Just how the bill
 will be received by the legislature is
 of course. pure conjecture. but ons
 lining is known, it is the result oi
 many days and nights works of the
 state, tax commissioners, F. J. Miller
 the chairman. C. M. Zander. Charles R. Howe, not forgetting Jesse Boycc the secretary of the commission ano
 l several stenographers.