Deming graphic. (Deming, N.M.) 1903-1948, 1920-11-09
NINE TAXATION AGAIN

I The voters OF the state have def
nltely repudiated the radical and un-
fair taxation methods Of Arizona.
which are the same methods cuusing
that state TO reverse its political posi-
ton ut the late election. but there Is
also a general demand for more infor.
nation on those methods.
There Is but one mine tax law on
the statute books of Arizona. and that
actually became dead letter at the
end Of 1915, although the methods
there set forth have been continued ON
u broader and more vicious scale. That
law, applied as il reads, would give
the small mine owners just as much
the worst OF IL as indicated by the com
. PARSONS published in the GRAPHIC
some time ago, but those comparisons
do not tell all the tale. and the actual
methods and results of the Arizona
system would make the burden greatly
heavier for all mines. This demand
for more knowledge is assisted by the
fact that the same system Is now be-
Ing applied to other lines in Arizona.
AZ naturally one industry will not he
the only victim Of such a system when
once II has been established.
II Is impossible. at this time. Ia give
any accurate description of the system
ms applied to lines Of business other
than mining. which now include in
Arizona hanks. meat dealers. factories
and general business lines. but the Sys-
TEN as II Is applied to the mining H.
dustry is rs much understood as u will
ever be. and il n supposed that the
same methods are used in "capitaliZ-
ing" other businesses.
For the purpose Of valuing mining
properties. nine classes have been |
created, with three subdivisions for |
each. These classes and Sub-divisions
pay taxes on the valuation arrived nj |
by this method. Each class has at !
tached to It an arbitrary multiple. run-l
ming from three 10 six and two-thirds
times. hut rs these multiples can be in
creased or changed mt the will Of the
state tax commission. there Is no as
surance OF life or destruction for any
property passing under this review.
The state tax commission. which has
been called the tax soviet first In
sists that the business to be "capitaliz-
ed" keep open its books and accounts,
and showing both gross and net pro
cccds. The commission passes upon
the items In the gross column ana r.
moves them to the net side nj viii IN
that wav providing certain method
of having n proper amo;ips 0f net" to
meet the approval Of the commission.
The property il then assigned 10 "
class and subdivision and the NET
until the commission is sat
lsfied with the result This Is called
and Is done under the
general authority granted the
state tax commission nv n former law
and the special law Of 1911 and 1915
IS used only as model IN getting q
start.
q As the classification can he done nv
he commission. and the classes In
.reased or decreased. the multiples in
'reaSed or decreased. and the suh-di-
'islons changed at will. there Is Also
utely no protection for anv propertv
marked nv members Of this political
Bv simply re-arranging
he classes and their sub-divisins. or
the. propertv around in tho
visiting classes. the amount of valua
ION deemed nroper by the commission
: finally reached.
II Is easily understood that favorit,
SIN. political. financial and personal
an easily enter into the taxation
problem. and does Small Interests
nm soon hc taxed into hankruntcv and
'rge interests miro SLOWLY absorbed
Z Is possible 10 escaDe some of tho
axshnrden nv a change Of cIassifica
lon. and the nncertaintier are 50 many