Arizona republican., 1915-11-30
TAXATION NO. I.
The Cost Of Lost Motion.

(Some days ago The Republican announced purpose present a series of articles dealing with the financial system Of the state, county and city suggesting definite and constructive reforms looking greater economy and efficiency. It is realized by all that something materially wrong and that without a radical change of system by constitutional enactment, there can be no improvement. The state and county tax rate, cash valuation is frightfuily high. That it should retard investment and Immigration is in evtabIe. This condition due in part to the reck less extravaga1ce Of government, ard, in part, the ~astefu system of administering the collection of the revenues. The latter will be the sub ject Of the first series of articles which will ap pear The Republican from time to tirne)
 In Arizona, in many states there exists duplicate machinery for the assessment of property and collection of Tn this state, in many sparsely settled western states, the greater part of the lies within the larger towns which governments of their with complete machinery for the assessment and colec tion of taxes for their support. Overlyng this machinery, there is another of machinery for assessing the property and collecting taxes it for support the and the state. Each set of machinery includes high salaried head and a large number of deputies and assistants, usually many more than actually needed. They all employed in doing the same thing twice, each of this highly expensive machinery acting inde- pendently of the other.
 Though there is supposed to . uniformity O assessment municipal and state and county pur- poses; that is, though property may nos he assessed more municipal than for state and county purposes we have the formality and expense an assessment each, the state and county, and the municipality.
 Then We come to the collection the taxes for which two expensive machines are set up. Taxpay- certain season of the year are put to the trouble of going to these machines, and al another dealing with the other machine The trouble and inconvenience would bearable but the supporting both pieces of machinery contributes the making of the whole burden of taxation almost unbearable
 One of these machines could be wholly dispensed The county machine would have be taned, since it must deal with much property lying any municipal government, until such time comes if it ever comes, when the county and the municipal government shall the same all of the counties.
 may be urged that consolidation of the offices for the assessment of property the collection of taxes would much of a burden to require many clerks and deputies in those of- fees would retained system solidation. That would not be the at all for each would still have only to do what both doing twice.
 We think, the hand, reforms should be carried the expense of making even one assessment would be reduced. this state we assess all real estate year. In some of the advanced states such assessments made quadrennally. Land assessments consti- the chief work of the city and county assessors
 The assessments having been made and the collected by a single assessing and collecting au- thority, would be turned the municipal ity a specific date each it's share of the taxes which would be determined by such rate of taxation as would be necessary meet the needs of government
 Thus we that reforms in the method of mak- ing assessments would reduce the number of em- poyes now paid by county and would out entirely the expense incurred by the city in the sessment and collection of taxes.
 Indirectly related this subject is the recently revived subject of the civic center of Phoenix and the consolidation of and county offices which could be easily effected physically if the business of the city and county conducted in ioint