Arizona republican., 1913-08-15
SOme Observations Om
 Attempts Az Equalization

dinary expenses of $563.S37. and the people demanded free text books hich accounts for an additional levy ot d half million dollars for that purpose. These expenses, for the most part expenditures for pelman- ent improvements, only an amend ment to our constitution will allow to be paid br issuing bonds
 With the levy for permanent inn proVements eliminated the State tax rate would be about thirty-siX cents this year and then there would have been reflected some benefit to this county from the increased valuations of mines But We must take the situation as it iS, and unless the constitution is amended 10 allow the state to issue bonds in excess of $350,000. this condition will continue to exist
 The farmer who owns land in a county where producins mines are located is infinitely better off than tie Maricopa county farmer. He pays less taxes than the farmer here because the mines are now taxed higher for county purposes. This is materially reflected in his taxes: but the Maricopd county farmer receives
 
 his taxes raised by the tax com mission in vain attempt at equaliza- ton.
 The same is true of the merchant. the banks. the public service corpor- ations. In the mining counties they pay less taxes than they do in the agricultural counties because of the. great valuations the mining counties can taX for county purposes The Maricupa County Non partisan Taxpayers League was organized and it, active operation too late this wear to go deeply into this phase of tax ation, but next Wear it will take the matter up county by county. city by city. it will show the taxes paid bz classes in the different counties and 1 am satisfied thaI a scientific cNposit- ion of the tax system will convince anyone that il is antiquated defense less. farcical. and should be abandon cd.
 EnIightcncd states like Pennsylvan- ia, New Jersey. Delaware. California, and Minnesota have either complete ly or partly separated the State and counties in general property taxation. Under the advanced plan the States derive their revenue from pub lie service corporations and other cor porate property. and allow local opp tion" in county taxation. Each county virtually takes care of itself as far as the general property tax is con cerned. Equalization is admittedly a failure and abandoned for that reas- on. The State taxes electric and steam railroads. telephone and tcle- graph companies. express companies. Pullman car companies and others doing an intrj-State business: light. heat and power companies State aanks, and other corporate property In California they have q State liquor license tax and other similar sources of State revenue.
 The railroads n Arizona this year will pay over $40o,oO0 to the StJte in taxes. and when you add the other corporate property. and tax upon the gross output uf mines as an aid. there Wi be sufficient funds for State purposes. and the counties will be free and independent The per pleXing question of making the mines pay upon the lawful basis of full cash value" will be eliminated and this is the great taxation problem be- tore the people of -\rizona today
 To my mind il is inconceiVable tn tt any plan for the taxation of mines can be equitable taking all ether classes of property into consid- : c'atica. They are distinct as l class. l but widely varied when it comes to i finding duplicates. Outside of the dis