Arizona republican. [volume] (Phoenix, Ariz.) 1890-1930, 1915-02-05
The Mine Tax Bill

The mine tax bill. easily predicted is
the point around which much legislation is reVov-
ing 1t now appears that the revolution is in full
progress. The legislature, and for that matter
community the whole state, is divided into two
principal schools of thought this subject. These
two schools hopelessly divided One consists OF
those who believe that there is other practical
way for the assessment of mine except that
contained in the principle laid down in the Bacon
Graham billion the basis of production. They be-
lieve, and turn the National Tax Association
support, that eventually that must be the basis for
the assessment of all property
The other school, which includes the members
of the state tax commission believes that the mine
tax bill contempates special legislation. whether
not it would result in extending to the mines any
privileges that would be denied other classes of
property The commission has somewhat changed
its view within three years. 1t longer insists
upon ability to ascertain the actual cash value
mine, but it believes that it is within prov
ince to ascertain the taxable value of a mine by
using similar factors and employing the prin-
ciple which it is proposed, in the mine bill.
the Legislature shall use, leaving the commission
only the simple clerical duty of computing.
In this dispute between the schools the
general public greatly concerned. To the
how the taxable valuation property OF any class
shall be arrived at. just there shall be dis
elimination among the different classes of prop
erty; that each shall bear its fun share of the
burden
There is difference of opinion among those
who favor the principle of the mine bill
corning this particular Doubt is
pressed by some whether the particular factors it
offers will produce a sufficient valuation. ami they
insist others shall be substituted for Them
fol- instance, that there shall be larger multiple
IF the 1t is among these friends of bill.
in principle that believe the supreme
will when the is brought up in the
house week.
Two years ago, when the late mine taxing law
was proposed, The Republican then advocated fer
several reasons the tax commission then had moth
ing definite to offer in opposition 1t talked only
of the full cash value of the mines, and offered
well recognized plan for arriving at such vaua-
ton. Beside the law was to be only temporary;
it would expire in years by its terms; it
modus vivend The Republican believed, in
the absence of anything definite that it
worth trial, but insisted that the multiple of
the net should be greater than then proposed
the product of the net multiplied by 3. Four
finally agreed upon a factor. The result of the
law for the last two years has been. believe,
satisfactory. The mines have paid little more
than 35 per cent of the total taxation of the state
But mining conditions have raised doubt
whether under that law under the proposed one
such proportion would be borne in this and sub
sequent years. Production last year. which the
valuation for the mines this year would be based.
was materially lessened The BILL moreover, contains
provisions which would somewhat lessen the net
multiple such production as it was COM
puted last year. The ten-year average of prices
is also slightly lower than it year ago
The mining tell that the taxable valua-
ton of the production this year will be more
than eight per cent below that of last year; that
the improvements subject taxation will add
not less than 100000 to the valuation, so that
the total valuation will be than five per
below that of a year ago They assume. also.
that there will be. such reduction of the
ment of farm lands. city lots and all classes of
property, with the exception of cattle, that the
mines proportion of the whole taxes will be as
great greater than it has ever been in the
past.
But all this is yet to be proved. majority of
the people are evidently not convinced that the
thing will work out this way A great deal Of in
formation on the subject is lacking and it devolves
upon the mining to furnish it,
The mining companies have stated that they
have not been oppressed by taxes the last two years
that their share has been just. The Republican
therefore, believes that that share should be main
tanned for this and every year until conditions may
change that in Justice to all classes of property
the mines proportion should be changed.
The Republican recognizes the great part tn,
mines have played and must play in the upbuildne