Weekly journal-miner., 1913-03-05


 Prescott Chamber of Commerce to the effect that at an executive meet ing of that organization the matter of the full valuation of property and the making of fixed valuations for certain classes of property were dis cussed The resultNo that meeting was reduced to resolution which was transmitted to the tax commis- sion. In reply to that communica- ton the tax commission caused the following letter to be transmitted to the chamber of commerce of the Mile High City.
 March 1, 1913 To w. A. Drake and Malcom A. Fraser, President and Secretary, Prescott Chamber of, Commerce, Prescott, Arizona
 Gentlemen-This commission is just in receipt of your favor dated February "A, 1913, in which you in form us that at an executive" meet ing of the board of directors of your chamber you Resolve that the Prescott Chamber of Commerce goes on record as being opposed to the fixing of arbitrary standards of valu- ation of property for assessment pur- poses by the State Tax commission
 In reply to your communication we desire to state that the commits sion always appreciates honest. criti- cism of any of its official acts, but in this case we feel that had you been fully advised with reference to our action, it would not have been necessary for you to have held the executive" meeting, or at least for this purpose.
 In the first place no arbitrary standards of valuation" have ever been fixed by this commission, nor has any rule or method formerly adopted and used by the Arizona Assessors association for the past three years been disgressed from in the slightest particular Three years ago, Governor Sloan and Ter ritorial Auditor Mauk, noting the great discrepancies in value of simi- lar proprety in the several counties called a meeting of all county as sessors in order to form an effective and generally to agree themselves along lines of proper valuation and methods of as sessment, to the end that all prop erty should bear its just and cqui- table share of the burdens of tax ation. Among the first acts of this was the classification of live stock and the agreement that none would assess any live stock covered by these claSsifications at less than certain minimums agreed upon for the current years valua- tion As the price of live stock varied, certain of these minimums were changed from year to year up to and including the meeting at Yuma, January 18th, this year At this meeting practically the l9l! minimums of valuation on live stock were adopted, presumably on the supposition that property would be valued as in past years at 50 per cent of its actual value.
 Shortly thereafter the State Tax Commission decided that the law cal ling for a full cash value should be enforced and so instructed the as sessors. Several of the different county assessors at once wrote the commission requesting it to fix the minimums on live stock, stating that if they were not fixed they would use those agreed upon at the Yuma meeting, which were fixed on a basis of 50 per cent assessment This would obviously work a great injustice on property other than live stock, and the commission is sued an order, not to assess at any arbitrary value, but setting up cer- tain minimums such as it believed to be just and equitable Subse- quent to this date several hearings were held with taxpayers and the order was slightly modified and now meets the entire approval of both the commission and the Assessors 
 In the latter part of your resolu- ton we are pleased to note that you recommend "the assessment Of all within the state according | to its actual value" This is certainly | gratifying to the commission, and es-