TAXATION AND REVENUE SYSTEMS—ARIZONA. 
21 
C. THE INHERITANCE TAX. 
All property within the jurisdiction of the state, and 
auy interest therein, whether belonging to the inhab 
itants of the state or not, and whether tangible or 
intangible, which shall pass by will or by statutes of 
inheritance of this or any other state, or by deed, grant, 
bargain, sale, or gift made in contemplation of the 
death of the grantor, or intended to take effect in pos 
session or enjoyment after the death of the grantor to 
any person or body politic or corporate, in trust or 
otherwise, is subject to an inheritance tax to be paid 
to the state treasurer for the use of the state as follows: 
When such inheritance passes to any grandfather, grandmother, 
father, mother, husband, wife, child, brother, sister, wife or widow 
of son, or the husband of a daughter, or any adopted child or children, 
or to any person to whom the decedent has stood for more than 10 
years in loco parentis, or to any lineal descendant, the tax is at the 
rate of 1 per cent on the appraised value thereof. Any such estate 
valued at less than $10,000 is exempt, and the tax is levied only 
on the excess of $5,000 received by each person. 
When such inheritance passes to any uncle, aunt, niece, nephew, 
or lineal descendant of the same, the tax is at the rate of 2 per cent. 
Estates valued at less than $5,000 are exempt and the tax is levied 
only on the excess of $2,000 received by each person. 
In all other cases the tax is as follows: On all amounts not exceed 
ing $10,000, 3 per cent; over $10,000 and not exceeding $20,000, 4 
per cent; over $20,000 and not exceeding $50,000, 5 per cent; over 
$50,000, 6 per cent. Any such estate valued at less than $500 is 
exempt. 
If the tax imposed upou inheritance is paid within 
eight months from the accruing thereof, a discount of 
5 per cent is allowed; if not paid within eight months, 
8 per cent interest is collected. In all cases when a 
bond is given interest is charged at the rate of 6 per 
cent. 
Every inheritance tax is a lien upon the property, 
and the person to whom such property is transferred, 
and the administrators, executors, and trustees of 
every estate embracing such property are personally 
liable for the tax until its payment. 
D. CORPORATION TAXES. 
Corporations generally are taxed under the general 
property tax. 
Foreign insurance companies and domestic and foreign surety 
companies pay a tax of 2 per cent per annum upon the gross pre 
mium receipts. 
Express companies doing business in the state pay an annual tax 
of 5 per cent on the amount fixed by the state tax commission as 
the gross receipts of such company. 
Private car companies doing business in the state pay a tax of 7 
per cent on the gross receipts. If any company fails to pay such tax 
the state treasurer shall proceed to collect the same, together with 
interest, at the rate of 12 per cent per annum. 
E. BUSINESS TAXES, LICENSES, AND FEES. 
Licenses to slaughter are paid to the secretary of 
the live stock sanitary board and are: 
In or within 4 miles of town of 5.000 inhabitants or over, $150 
annually; in or within 4 miles of town of not more than 3,000 and 
less than 5,000 inhabitants, $120 annually; in or within 4 miles 
of town of over 1,000 and less than 3,000 inhabitants, $9C annually; 
in all other cases, $30 annually. 
Hunter’s license, resident, 50 cents; nonresident and aliens, $10 
to $100. Sale of liquor on trains, $300. 
Motor vehicles of 40 horsepower, $5 annually; more than 40 
horsepower, $10 annually; motorcycles, annually, $2. Nonresi 
dents are exempt from the motor vehicle tax unless in the state for 
six months. 
Banks pay to the bank comptroller (the auditor acts as such) a 
license fee at the time of beginning business, and for copies of 
papers, etc., 20 cents per folio of 100 words and $1 for certified 
copies. 
For examination into the condition of banks: When the capital 
stock is $50,000 or over, $40; when the capital stock is $25,000 and 
under $50,000, $35; when the capital stock is less than $25,000, $30; 
branch or agency banks. $25; building and loan associations, $30. 
Foreign insurance companies pay: For filing statement, $5; for 
issuing certificate of authority, $5; for agent’s certificate, $2; for 
filing articles of incorporation. $10; for publishing statement, $2.50. 
Fees payable to the secretary of state are: For affixing seal of sec 
retary of state, $1; registration of motor vehicle, $3; for filing affi 
davit of publication, $3; for recording, per folio, 20 cents; forofficial 
bonds, commissions, and miscellaneous documents, $1.50 to $3; for 
filing notice of intention to construct a railroad, $10; for filing notice 
to construct reservoir, $5. 
Embalmers.—Application fee, $5; renewal of license, $2. 
Medicine.—Application fee, $2; examination fee, $10. 
Pharmacy.—Examination fee, $5; assistant pharmacist, $2; an 
nual registration, $2; assistant, $1. 
Optometry.—Examination fee, $10; certificate, $5; persons al 
ready practicing in state, registration, $5. 
Corporations pay to the corporation commission the following fees: 
For filing articles of incorporation, $10; filing annual report, $5; 
filing appointment of agent, $5; issuing certificate or filing articles 
of incorporation, $5; issuing certificate of incorporation, $10; for 
copy of documents, 20 cents per folio; affixing seal and certificate 
to copy, $2; registration fee, $15; investment companies for exam 
ination, $10; and various other fees from public service corporations. 
The inspector of weights collects various fees and turns the same 
over to the state treasurer. 
F. THE INCOME TAX. 
There is no income tax in Arizona. 
County Revenues, 
a. general property taxes. 
1. Base— 
The property included and the method of assessment 
and of equalization and collection are the same for 
county as for state revenues. 
2. Bate— 
The county supervisors may levy taxes not to 
exceed $2 on each $100 of assessed valuation of prop 
erty and such additional amount as may be necessary 
to meet the interest and payment of the county debts. 
The indebtedness of certain counties has been assumed 
by the state. The rate of levy to provide for the pay 
ment of this debt and interest thereon is determined 
by the state board of equalization. 
The board of supervisors have the power to levy for 
road purposes a property tax, not to exceed 25 cents 
on each $100 of real and personal property in the 
county.