The Prescott daily news., 1917-01-11

sessed valuation of property had ac- tually decreased since 1913. Speak l ing of the assessment condition, Dr. Brough said: "They are sad commen- taries on our antiquated and crazy quilted revenue system, eloquent ad- vocates of an improved assessment system, and reveal the whereabouts of the Pandora's box out of which flew ills of gross inequalities in taxa tion, high rates, ridiculously low as- sessments, and tax lodging that is travesty on self respecting peo- pie"
 The governor advocated assessing in all counties at 100 per cent, saying that the high rate under the present taxing system was a poor advertise ment to the state, as we'll as making the rate different in all the counties.
 Gov Brough advocated the adoption of a constitutional amendment to per init proper classification between realty, tangible personal and intan- gible personality. Dr. Brough fav- ored the increase of the tax commits sion's power so as to permit it to re- view and change assessments, and to order new assessment on any coun- ty. The governor stated that the right of appeal protected the interest of the taxpayer. Dr. Brough also would give the commission power to really assess corporations, and not permit the corporations to do their own assessing.
 To get all property on the tax books, Dr. Brough favors putting it up to the property owner, and requir- ing him to make his returns and make oath to their correctness. A minimum penalty of $10 for failure to do so would bring the property owner to terms, especially if the prosecuting attorney was given one half of all collected, if the fees amounted to $200 and ten per cent for all over that. Dr. Brough pointed out that a jail sen tence, as now provided, in addition to the $1 penalty, could never be en- forced, and many property owners prefer to pay the $1 penalty, for they save money.
 Township assessors, in order that personal inspection might be made, is another of Dr. Brough's recommends tions. He also advocated the aboli- tion of the boards of equalization, say ing that these boards are now use less expense, for they never add to the property value in a county, and what work they have to perform can be done by the quorum court without expense
 "The present county boards of equalization accomplish practically nothing, their members frequently having political debts to pay both on the credit and the debit side of the ledger" says Dr. Brough, "they are grossly ignorant of real values save in their immediate neighborhoods, and sometimes are guilty of collision with favorites that make Boss Tweed rings and Whiskey Frauds pale into the light of ethereal purity"
 hTe governor spoke favorable to the plan for giving the state all taxes from utility corporations, and placing tax of one half of one per cent on mortgages, and fix it so that the mortgagee pay the tax. To do this a constitutional amendment would be necessary.
 A change in the manner of collect | ing inheritance tax is also advocated, | placing the matter in the hands of the tax commission or in specially pro- vided for states attorney, who will receive a stated salary. He also wants | law which will permit the state to tax corporations which are in the hands of federal court receiver. An increase of taxation on utility corpor