Arizona republican., 1915-01-22
MILLER ATTACKS
Continued from Page One)

the majority of the commission had proposed. He then made reference to his separate report in the report in the tax commission.
 The allusions of MT. Miller to his former colleagues were rather caustic, especially his remarks concerning MT. Zander who he said had recently stated that if the matter of taxing the mines were left with the commission under the general taxation laws, he would leave the matter of taxing the mines entirely to Messrs. Howe and Campbell. He said that such a statement was in- consistent with the attitude held by MT Zander two years ago.
 Speaking of the impossibility of de- termining the cash value of mine, Mir Miller said: No man can tell what is under the ground, a few inches below the surface. If the two commissioners can do this they will become the richest men in the world" The constitution of the state, said MT. Miller, recognized that mines could not be assessed in the same manner as other property; it recognized classes of property in the expression: All taxes shall be uniform . in the same classes" Railroads and public utility companies, said the speaker are not taxed on their cash value, because they cannot be so as seSsed. They are assessed on their earning power and that is what he pro- posed for the assessment of mining companies. He referred to the bill he had prepared previously for mine tax 1 ation.
 MT. Miller believed that the assess ment should not be on the gross output or any part of it but on the net. In no ! other Way could there be an eFlaliza - ; tion of assessment upon property of 1 this class. He read from the tabulated statement of Chairman Howe, recently | printed in The Republican and said , that while it might be correct, as to the amount of the assessment of the mining companies for the current year. it had not told the whole truth. There would be a corresponding shrinkage in the value of all kinds of property, es- pecially real estate and town property for taxable purposes. The reduction in the volume of all kinds of property he said, would be relatively the same
 Reverting to his plan for the taxa ton of mines, MT. Miller said that he i would not include mines whose net production was less than $25,000 an nually; he would not assess non-pro- | ductive mines; he would not penalize reduction plants and other works but would so calculate the assessment upor the net as to cover that item. In de- termining the net he would deduct al l development work and cost of produc- | tion. Mining companies are not doing l such work for fun but for an earnest greatly reduce the net but the next year. the net would be increased by that work having been done.
 Mir. Miller said that he was speaking as an owner of real estate. He was in terested in no mine and had never been interested; all his holdings were of farm lands in the Yuma valley. He believed that farm lands had suffered great depreciation in this state because Of the depression of the mining indus try and believed that with the revival of that industry there would follow inn mediately a revival of real estate values.
 At the conclusion of his remarks Senator Webb asked why one could not arrive at the full cash value of al kinds of property. MT. Miller replied that no way had yet been discovered