22 
TAXATION AND REVENUE SYSTEMS—ARIZONA. 
The board of supervisors of each county, when a 
majority of the vote has been cast therefor, annually 
levy a tax to be known as the u drainage district tax.” 
The rate of such tax is determined by deducting 15 
per cent for anticipated delinquencies from the total 
assessed value of the real property within the district, 
and then dividing the sum reported by the board of 
directors, as required to be raised, by the remainder of 
such total assessed value. Irrigation districts may 
be formed and taxes levied therefor in like manner. 
3. Collection— 
County taxes are collected by the county tax col 
lector at the same time and in the same manner as 
state taxes. 
B. POLL TAXES. 
Every male inhabitant between the ages of 21 and 
60 years is liable to a poll tax of $2.50 per annum. 
Members of volunteer fire departments, the National 
Guard, paupers, persons permanently infirm, Indians 
not taxed, and insane persons, are exempt. This tax 
is due, payable, and collectable in the same manner 
as taxes on personal property, and the proceeds go to 
the county school fund. 
C AND D. INHERITANCE AND CORPORATION TAXES. 
There are no county inheritance or corporation 
taxes. 
E. BUSINESS TAXES, LICENSES, AND FEES. 
Liquor licenses.—For disposing of wines and malt liquors in 
quantities of 1 gallon or over: first class, sales $20,000 and up 
wards quarterly, $125 per quarter; second class, sales over $15,000 
and less than $20,000 quarterly, $100 per quarter; third class, sales 
less than $15,000 quarterly, $75 per quarter. Selling in quantities 
of less than 1 gallon, $300 per annum. Brand tax, $2. 
Traveling merchants, hawkers, and peddlers, except those selling 
farm products, in each county, per quarter, $75; with wagon, $200 
per quarter. 
Theater licenses.—Public exhibitions given for pay, in any pre 
cinct, town or city in which at the last municipal election there 
were less than 300 votes cast, $5 per quarter; if more than 300, and 
less than 500 votes were cast, $10 per quarter; more than 500 votes 
cast, $30 per quarter. If no quarterly license has been paid in any 
precinct, town or city, there shall be paid in those places described 
in the first division, $2.50 for each performance; in places described 
in second division, $5 for each performance; and in places described 
in third division, $10 for each performance. 
Circuses, 5 per cent of gross receipts. Billiard tables, $10 per 
quarter; bowling alleys, $10 per quarter. Distilleries and brew 
eries.—Sales per quarter, $10,000 and upwards, $40 per quarter; 
sales per quarter, more than $5,000 and less than $10,000, $20 per 
quarter; sales per quarter, les3 than $5,000, $10 per quarter. Insur 
ance agents or companies, $10 per quarter. Pawnbrokers, $50 per 
quarter. 
Municipal Revenues. 
A. GENERAL PROPERTY TAXES. 
1. Base— 
The property assessed and the method of assessment 
and of equalization are substantially the same as de 
scribed under State revenues. Cities may have a 
separate valuation. 
2. Rate— 
The levy is made by the board of trustees or common 
council and for general purposes may not exceed 1 
per cent. 
3. Collection— 
By the city assessor and tax collector in substan 
tially the same manner as state and county taxes. 
B. POLL TAXES. 
All able-bodied males between the ages of 21 and 
60 years are liable to an assessment of 2 days’ labor 
annually on the roads. This may be commuted for 
$2 per day, and is collected either in labor or cash by 
the road overseer. 
C. THE INHERITANCE TAX. 
There is no inheritance tax for municipalities. 
D. CORPORATION TAXES. 
There are no corporation taxes proper. But fran 
chises to use the public streets may be granted upon 
payment of an annual rental based on gross receipts. 
E. BUSINESS TAXES, LICENSES, AND FEES. 
The city council may license and tax: Sale of liquors in every 
way; billiard tables, bagatelle tables, pin alleys, etc.; hackmen, 
draymen, carters, porters, etc.; auctioneers, distillers, brewers, 
lumberyards, livery stables, money changers, pawnbrokers, etc.; 
hawkers or peddlers; exhibitions, concerts, circuses, etc.; butchers; 
porters, or runners for cars or public houses; secondhand and junk 
stores; insurance companies and agencies; any and all professions, 
trades, or callings, etc.; and ferries. 
School Revenues. 
The permanent school fund is derived from the sale 
of lands, estates that escheat to the state, unclaimed 
shares of corporations, gifts, incomes from invest 
ment of school fund, and appropriations to be met 
by taxation. 
There is annually levied and collected, in the manner 
in which other state taxes are levied and collected, a 
sufficient tax to raise the sum of $500,000, said levy to 
be upon the taxable property of the state, and paid 
into the state treasury as a special fund for school 
purposes. All public school moneys paid into the 
state treasury are placed to the credit of the state 
common school fund. 
There is included in the tax levied for state school 
purposes a rate sufficient to raise the sum of $2,500, 
which sum is used for the care, maintenance, and 
instruction of blind children under school age residing 
in the state. 
On or before the 1st day of July of each year the 
trustees of school districts file with the county super 
intendent an itemized statement of the amount of