Bisbee daily review., 1922-07-25

are entirely under privaet ownership and therefore subject to state taxa tion. In Arizona 70 per cent of the landed area is owned by the United States government and therefore exempt from all taxation.
 Per Capita Cost $57.31
 Tabulations made by this com mission of all taxes levied for gov ernmental functions for the year 1921, shows as follows:
 State taXes...$6, ,054, ,657 .83-359e
 County -..-.........-- 9,430, ,6S0.S6-54e6
 City and town 1887 ,960.95-11e6
 Total ------....----.$ $1 ' ,423 ,299. .64-100I6
 Based on a total population of 394,0OO people, which also includes 30,O00 Indians not taxed, the per capita cost of government in Arizona last year was $5216 If we deduct the 3O,OOO Indians, then the per cap ita cost shows S67.31 for each man, woman and child in the state.
 Tt is not my desire to burden you with a mass of figures at this time. However, the detail I have shown is sufficient to inform, the public of the monumental task that confronts the
 
 boards of supervisors when they place a valuation on the taxable property of the state and later make the necessary leviles thereon to raise these huge sums of money. Under these conditions it is not surprising that occasionally errors will occur. But after many years of observation of Arizona taxing officials as well as thoise of other states, I am frank to state that the average efficiency in this state is superior to that of many older states.
 "In conclusion and in the name of the tax commission, l want to thank every. assessor as well as the mem bers of the boards of supervisors and the clerks for the splendid CO., operation they have manifested dur ing the past two years. Perhaps never before in the history of the state has it been so difficult to place valuations equitably and adjust the burdens properly as during the try ing period of reconstruction through which we have been passing.
 Human nature is often prone to censure the public servant and es- pecially the tax gatherer. Doubtless this will be the last opportunity many of us will have to meet to- gether in our present official capa- city. However we will continue to do our duty as we see it in the hope that if the millennium ever comes and those who succeed us are able to devise a method whereby taxes can be extracted painlessly, our epi- taph will be written - Well done, thou good and faithful servant-you tried, but failed"
 Business Session Starts
 Following Chairman Howe's address the usual order of business was taken up.
 The first subject was the discussion of acreage and valuations placed on irrigated lands this year as compared with last year. The acreage and val uation of each county was read by a member of the commission, and the assessor of that county called on to ex plain any increase or decrease in val uation or acreage over the reports for last year. All assessors and their dep uties were at liberty to ask questions or discuss any county's figures.
 Some counties showed increases in the acreage and valuation of such lands, others reported losses Graham county reported conditions bad along the Gila because of lack of water.
 Pinal county reported having been practically without water for three months. Few pumping plants are working, said Assessor Thad Moore, because the water was at too great depth. Pumps are operating where a lift of 25 or 30 feet is all that is need ed, he said, but on lands where the water was at greater depth the cost of power made it unprofitable for farmers to pump water to the surface. One section of the county, he said, was arranging to conrtsuct a trans mission line to the proposed Salt Riv- CT power project to secure cheaper power for about 1000 acres.
 Other counties reported little change from last year.
 Urges Tax on Equity
 Improvements oni irrigated lands was the first item taken up during the af- ternoon session. The discussion was along routine lines. E. A. Hughes, member of the commission, who con- ducted the investigation of this class of property, reported that the total val uation of such improvements this year was $5,SOO,SS6, an increase of $5SS,374 over last year
 Homer Boyce, of the Arizon Cattle Growers Association, suggested to conference that cattlemen who pur- chased state lands on the deferred payment plan be required to pay taxes only on the amount of their equity in the land, instead of on the assessed