The copper era and Morenci leader., 1920-12-31
1921 TAX RATE
 MAY RETURN
 TO 1913 FIGURE

Phoenix. Dec. 15-The tax rate for 1921 will be higher than that Of the nresent year. but should not exceed that of two years ago, in the opinion of Chas. w. Fairfield, executive bud | oe+ secretary To enable legislators and others to have a better under standing of the fluctuations in tax rates Fairfield has prepared a gra- phic giving the rates since statehood. Beginning with 1913 the rates were as follows: 495 445 54 40 .535 .59 60. 475. It will be noted that every ether year shows a high rate, and Fairfeld's chart looks like saw edge running up hill. In explanation of this phenomenon he said:
 @qThe tax rate of any year following Iegislative session has always been higher for the reason that speclal ap ' propriation bills appropriatlng funos for use in that year are passed, while the general approprition. funds are divided into equal amounts for eacn year.
 Tt will be noted that the tax rate two years ago was 39, the lowest in i the history of the state. That was | due to the fact the war was on, ana i with all construction work practically tied up the expenditure for improve
 n1ents of institutions and highways were slight.
 i This let-up resulted in larger ap- nropriations when the legislature met in session after the war. They, found the state institutions run down, and
 ranv special appropriations were
 made for roads and bridges. This re- suited in a tax rate of 60, the highest
 in the history of the state.
 During he war year of 1S1S-l9 the
 institutional appropriations amounted
 +o s12S.OOO and in the following year
 s77iS54 was spent During the year : t91S-19 there was spent on roads anu
 bridges sS94. coo as compared to ST. 425 coo in the year following. These . two items illustrate where we got the
 increase in the tax rate for last year
 with the legislature meeting il , January the fiscal year following N s bound to show an increase m the rat' :, over the year, which was 475. There Q will be ne necessity in my mlno Iol ., 9 as large a rate as 50 although It Wi
 be up to the legislature of course tt l determine that point by the amour q of appropriations DaSS9u. s .The state is growing and it's instl q tutions are growing, and it's highwa' e system is growing and all these thln9 add to the expense. Instead of ge, ing along on an expenditure of $2'0ot r. 900 the state may require $4,00O,OO d or s5000,00O a year on which to of
 crate. At the same time it should ? remembered that we do not face th
 situation which, was faced at tn
 close of the war, that is, there IS n N crving need for improvement whic
 existed at that time, due to the pr 's vious general shutdown on conafrd' t. tion.
 ic ordinarily the tax rate for tt I coming year might be conslaerfp pi :. lower than the peak of 60 two Veal 70 ago. There is only one thlng Wnle It. works against this, and that IS th'
 there is apt to be some decrease
 the total assessed valuation of u
 state when the county assessors al
 the state tax commission get throus E their work. Less valuation means
 course a higher rate of taxation lis raise a given sum, and this ia he should be taken into consideration a the legislators if they are deslrous e. giving the state an economic a 7u' ministration."