The Parker post., 1915-03-27
TAX COMMISSION WANTS
TOO MUCH POWER.

hdllI Odu COlIpdllIcS, SAplCS6 CUM
panies, private car lines, public SER
vice corporations, telephone and
telegraph lines and other classes of
property in Arizona are assessed
under sepcial taxation laws. Yet the
State Tax Commission wants the
assessment of mines left in their own
honorable hands to use whatever
methods of taxation they deem advis-
able in arriving at the assessed value
Of Arizona's great wealth producers,
and upon which the prosperity of the
state rests.
Nearly every mineral producing
state in the union has adopted some
method as an equitable basis upon
which to assess producing and non
producing mines. Those few states
which have not provided adequate
mine tax laws have found that the
mines escape from paying their just
proportion of taxes.
In 1912 the State Tax Commission
assessed the mines under general
property, and the total assessment
amounted to but $42, 145, ,O84.49. In
1913 the First State Legislature pass
ed a special mine tax law, and the
new law, amounted to $140, ,48S, GAS. 80.
The special mine tax law expired
on January /, 1915, and through the
lobbying of members of the State Tax
Commission the Second Legislature
was unable to pass another mine tax
law to take the place of the one
which expired.
The people of Arizona would like
% know the real reason why the tax
commissions &C sires to have under its
sole power the assessment of nearly
one hundred and fifty millions of
property? The mining companies
want a spccia' law for the taxation
of this class Of property, for the rea-
son that tl.ey want to know where
they are at in the matter Of taxa
ton, and are averse to being at the
mercy of any set of men.
| In all equity and justice the state
should enact a law directing the man
ner in which the tax commission
should assess producing and non-pro-
ducing mines. Nearly every other
class of property has special laws for
taxation purposes, and no less a
person than the governor himself
sent a special message to the senate
| just prior to the close of the special
urging that body to enact such a.
law.
1t is practically impossible to de-
termine the exact value of any class
of property, and some method must
be adopted to arrive at an approx
| mate value of all classes of property.
But so far as mines are concerned
the state tax commission instructed
its henchmen in the last legislature
to block any such move on the part
Of those gentlemen who believed
that mine tax law is necessary In
order that just and equitable valu-
alton can be assessed against the
mines Of the state.
In the absence of authority by law
to assess mines, does any reason
able person believe that the mining
companies will pay their proportion
of the state taxes in the future?
They certainly will not, and if the
assessment levied under the authority
OF the tax commission does not suit
the big companies they will let the
state proceed to collect the taxes
through the courts. And what will
Arizona do in the meantime to car
ry on the business of the state?
Why, other property will have to be
assessed at higher rate in order
to meet the deficiency.
All of which shall have been
brought about by the state tax COM
mission who wants one hundred and
fifty millions of taxable property
left to do with as they please It's
a crying shame that some of the
members of the legislature listened
TO the tax commission lobby, instead
OF doing their plain duty by laying
down certain rules and regulations
under which mines should be as
SnsSed.