The copper era and Morenci leader., 1913-01-10
TAX COMMISSIONERS
 SUBMIT FIRST REPORT
Entire New State Revenue Law is Recom- mended; Also Assessment of Prop erty at Real Value. Tax
 Limit Law Favored

CT millstones, of their duty to the
 state and the questionable duty, in this instance, they thought they owed
 to their constituents.
 In vigorous language the commits
 sioners recommend that property be
 placed upon the assessment rolls at it's full value:
 If it's administration could be per fected, then the general property tax
 would be an ideal system, as it would
 then distribute equitably among tax payers the cost of maintaining the government under which they live. In order to make the system fair and equitable, so that each taxpayer shall pay his exact proportion of the tax
 burden, it is absolutely essential that ALL PROPERTY IN THE COUNTY AND STATE BE PLACED ON FIFE ASSESSMENT ROLL and all at the same relative proportion of it's correct
 cash value. It is not necessary that it be assessed at it's TOTAL value:
 75, 50, B 1-3 or any other per cent of such value will bring the same results,
 the vital and essential feature being that all property in the state be placed
 on the same basis or standard of valu- ation. That the system is difficult TO administer is admitted on every hand,
 but nothing has yet been found to
 take it's place. Wisconsin claims to
 have solved it in the income tax and
 most of the other states anXiously await a thorough trial of this law. Tn the administration of the system
 the grossest inequities exist, due principally to it's most serious defect namely: the inefficiency of the local assessor. These gross inequities i'm pose upon the conscientious taxpayers and those possessed of easily visible property, a large portion of the burden tkat should be borne by the artful l professional tax dodger, who year
 after year successfully evades paying his rightful share. of the taxes levied. he brings to bear all the influence and pressure possible. Too frequently the i weak assessor, dominated by friends and neighbors who elected him, en- barra ssed by fraternal or social rela- tions, and possibly with a campaign for reelection staring him in the face.
 yields and accepts the statements made to him. This permits the tax dodger to shoulder onto his neighbor who may be inclined to n,e honest, or
 who may be less influential, the pay
 ment of large sums of money for the
 privilege of being honest or for the
 crime of not having a stand in
 Next to the inefficiency of the local
 assessor as a defect in the admins
 tration of the system is the equaliza-
 tion. It has often happened that the
 assessors have made a fairly equitable
 assessment of all property in their
 jurisdictions, only to have their good
 work nullified by the local board Of equalization, which has yielded to the
 same local influences that are felt by the assessors.
 '1nasmuch as the actual money con
 sideration involved in a transfer of property is one of the best evidences of value, the commission urgently re- quests the enactment of law, com polling the true consideration to be set forth in all deeds, contracts and bills of sale. This will be of material
 assistance to the assessors, as well as
 to the county boards of equalization, and no valid objection can be brought against it. .''