Arizona republican., 1921-12-20
TAX PROBLEMS
 DISCUSSED AT
 STATE MEETING
. oCounty Assessors and Mem bers of Tax Commission
 Take Up Assessment Questions at Conference

With representatives from every bounty in the state present with the exception of Apache. tax problems were discussed yesterday at con ference of the state tax commission and county assessors. The day was given over to a preliminary discus sion of the 1922 assessment and 1t will require at least another half days time in which to look into general conditions in the different industries before action is taken, according to Charles R. Howe, chairman of the tax commission. who is presiding over the conference.
 MT. Howe said yesterday that ac- fion on all classes of property will be taken at the same lime, which will be only after a general discussion of the abstract of assessment by each county present.
 The days conference revealed no marked improvement over conditions of a year ago. although the outlook is promising with the reported resump- ton of mining after the first of the year.
 The 1920 conference was notable for appeals from the different industries for reduction of taxes. At that time
  by refusing to shift the burden from one industry to the other. coming out frankly for ain equitable distribu ton of the taxes. It is understood that same plan will be voiced by the commission today~when the def mite program of levying assessments is determined.
 Bank Assessments Topic
 One of the interesting discussions at the opening session had to do with bank assessments where there had been bank failures. It was shown that there was only a slight loss to the county and state in taxes in view of the substitution of assessing the phy- sical property of the bank instead of its capital stock surplus and undi- vijed profits. It also was shown that in many cases where banks had re- opened there was in increase in capi- tai stock which helped maintain balance in the counties where other banks failed to resume business. This was true particularly in Maricopa county.
 Stock and merchandise assess ments will show loss in practically every county. especially in the min- ing towns George Henshaw of Co.,
 
 stocks by sales being conducted in Bisbee and Douglas. while loss of population due to a shut down of the mines in Gila and Greenlee county have resulted in numerous lat cost sales, which have depleted stocks. In this county, Harry Peirce. assessor. said that an inventory of stocks will show less than a year ago.
 New Auto Law Discussed
 One of the most important items to claim the attention of the tax men had to do with automobiles. Under the act passed by the last legislature automobile licenses will be distribut- ed by the assessors rather than through the office of the secretary of state. to whom the assessors will make monthly reports and transmit the license fees. Ernest R. Hall, sec retary of state, appeared before the assessors answering the many ques- tions put to him relative to handlina the automobile business. MT. Hal furnished each assessor with copy of the automobile owners in the state numbering 25,056 giving the license number and the make of car. Used car valuations will be based on the national used car market list witl slight reductions in all probability although this matter will come up fol final discussion today, as will the matter of assessing the used cal dealer who has no place of business The "curb stone dealer is one of the big problems difficult for the assess ors to solve in that it is impossible to base his assessment on the same plan as the bona fide dealer, which i. one-twelfth of the yearly sales
 After the conference the Stat' County Assessors association vii