Weekly journal-miner., 1921-03-30
TAX INCREASES THIS TERM DUE
 TO DECREASE IN
 TAXABLE VALUES
Approximate Falling Off of $90,- 100000 in States Taxable Val uation Due to Decreases in Mining Valuations, Said
CJournal-Miner Capital Rureau)

coming two years and which at pres ent seem assured will be result not chiefly of increased appropria- ton by the fifth legislature but rather of decreases in the taxable value of property i'll the state. ac- cording to Fred o. Goodell, of Pima county, who has just returned to Tucson.
 Goodell while admitting that the appropriation made certain slight increase over the appropriations of l the fourth legislature, holds that this increase IS smaller than was that of the fourth legislature over the third. This he insists was to have been expected and was unavoidable due to growth Of population and projects in the state of Arizona. The tax able valuation is now about $S00, 000,000 a decrease of approximately $90,000,000 over last year, credited to decreases in mine valuations.
 The increase was in the sum of only $322, ,390, which was caused by increases in education appropria tions and not by increases in road appropriations which in fact were decreased according to figures given out by Goodell.
 All appropriations made for the fiscal years 1919 to 1921 amounted to $1O,4O4,7S2 while appropriations made by the last legislature were l$10,7261S1. This difference is made LID practically altogether as follows: State common schools, in
 crease -.---..-......-.-..---...----.-.-$ $6QO,OOO University continuing appro-
 priation increase ---.-------. 500,000 Road appropriations, de-
 crease ---..--.--.- 527,0G0 Various small items, de- .
 crease -...-.-..-. ;. ...-~-..-.. $40, 600
 This demonstrates graphically the small increase in appropriations and just where the increase was directed, to educational purposes only, large ly to the University of Arizona. Appropriation Bills
 The appropriations of the fifth legislature were made mp oi the fol- lowing special bills:
 General appropriations bill
 1921-'23 -,-$ 2,897, ,565 Special appropriation bills 6,297, 20 Gncluding the omnibus
 bill at $1,125,OOO, the
 common schools bill at $2625,O0O and the uni
 vcrsity bill at $l,SOO,0OO, a continuing appropria- { tion)
 Continuing appropriations l.431,596 l Total -..-.-.....-..-...- -$l0,726,ISl
 The impression general in Pima county that the omnibus bill did not give to Pima county her propor- tional share in accordance with tax able value of property in the county compared with that i'll the entire state is erroneous according to Goodell. The omnibus bill calls for the sum of $1,l25,000 for all coun- ties. Of this sum $l25,0G0 is appro- priated to be spent on the Tucson Nogalcs highway. generally consid- cred the most important artery Of Pima county.
 The taxable value of Pima is less than eight per cent asserts Goodell while the sum destined to be spent in that county is approximately II per cent of the total appropriation. This removes any room for com plaint that Pima was treated un- fairly on the omnibus bill.
 Statutory Decrease
 The omnibus bill actually reduced rather than increased the statutory road appropriations over those of the previous legislature in the sum of slightly over half million dollars It included a clause decreasing the statutory appropriations for roads from ten cents to five cents on the hundred dollars. This reduction re- suits in a lowering Of taxation for the fiscal year 1921 to 1923 of $SOO,- 900.
 With the passage of the omnibus roads bill the amount raised for road construction was increased only I$325,000 over the amount that would have been raised had it not been passed.
 With the reducing of the ten cent levy to five cents any county desir- ing to make a special levy for road construction is free to do so with out involvment with the state. Ii