Arizona republican., 1914-12-09

Ore as il is developed. instead If ore in the ground, the ground it self, the improvements and machin cry by. which it is developed, ought to be the basis of mine taxation. ac- cording to the first and only reccrd ed vote taken by the American Min ing Congress in it's seventeenth ln Iual session, which started yesterday. The acceptance with approval of all Lut the last qualifying paragraph. of the report of the committee on mine taxation effected this decision In spite of the well handled defense of the Michigan method of taxation on physical valuation alone, conduct ed by State Geologist and Mine Ap Irtiser R. C. Allen. the congress went on record. as favoring the net proceeds plan of assessment.
 Allen, in statement concerning the Michigan method. took the dis cussion of the report right out of ,ha hands of Thomas F. Campbell, who expressed his willingness to have Il so, and the debate grew warm and general Until Frank H. Hereford, one of the regents of the University of Arizona pinned MT. Allen down, with question, Is not your method of taxing mines possible output inferior to that of taxing it's actual output?'', the discussion was only moderately lively, but after the mat tel had been thus brought right down t9 cases, the argument really warmed up.
 In striking out the last paragraph of the committees report. the con sress eliminated the only part of it that did not plead strongly for the net proceeds plan. In that conclud ing portion, the committee said:
 That if tax upon the net pro- ceeds only of mines of state would be insufficient to produce the reve- nue necessary for the states pu:- poses, or to produce that necessary revenue would run the rate Of taxa ton inorinately high, then fair sys tenn of capitalizing the net proceeds at figure which, at the prevailing rate of taxation would produce Inc required revenue, would be a proper system.'
 compbeil's Statement
 Tom Campbell. who is member elect of AriZona's tax commission. said he rather favored certain points in the net production system, but that there were good points in both plans He refused to be drawn int9 q statement of his position, and said he could not speak for the Arizona commission. as he was not vet d member. T believe. however, he stated, that the basis of mine $ or anything else's ability to pay 8 share of the cost of government, is fundamental. according to our present ideas of democratic government
 G. W. Hull of Jerome, was the first to respond to Preident Sholz's call for debate upon the question, and he quickly showed where he stood T favor the physical valuation. Mines ought to be assessed in the same manner as a farm. You tax a farm for it's land and it's improvement, not for the growing crops" he said.
 It was Mr. Campbell. himself. who called upon R. C. Allen. Allen, Inc said. was the man who had been re- valuing the mines of Michigan, unde, Michigan's peculiar law. and it was in order to hear his opinions Re leased from tht five minute rule Allen dug into his subject with great vigor He held up q copy of the report, and proceeded to pick it's fail ings. Tt says-in effect-that there is no way of closely estimating the value of mine. on a physical basis That would make me pretty anxious if 1 believed it. for my states law provided six months in jail. if tn. mine appraiser fails to be accurate and just. I urge that this congress: take no action on this report. Be cause, first there are so few of us here, our vote cannot. possibly, re fleet the sentiment of the majority and secondly. because this is yer, broad subject, with many ramifica