Santa Fe daily New Mexican. [volume] (Santa Fe, N.M.) 1885-1897, 1890-12-30

SClOOl tdAeb uIc larger Lnhu Lbe LSIILloIlh
tax. The following figures are for 1889
County Territorial County charge
Bernalillo $2,455 81, 684
Colfax .... 2,055. ....... l,546
Dona Ana. O.. lao
Grant. ....., 2,096
Lincoln l,703
Mora. 9Gl
Rio Arriba. $50
San Juan e.. 239
San Miguel 3,2l2
Santa Fee. 80. 1928. ....... 2,4Gl
Sierra, ...... 9ll........ l,3l5
Socorro. .. 1872. ....... 2,2l2
laos. .... $40
Valencia. 80. l,002. ...... I, 2S9
"Besides commission on Licenses
Thus it appears that the assessor OF
Bernalilo received without license com
missions, over $500 for short four
months work, or at the rate OF over $751;
COOS year. The assessor of San Miguel
received at the rate of over $40 900 year,
and others in proportion. stall hope
to be able to send to yon full table OF
the commissions charged, hereafter.
Remember that the assessor has not
required the long years of training which
professional man has to devote to fit
ting himself for his duties any reason
ably intelligent man can perform the
duties of the Office satisfactorily; and he
has not the labor incident to assessing
IN most eastern states, where he has to
Judge of each piece OF property personally
/, and unaided, for here the owner himself
is required to prepare list and even
furnish valuations.
Let us compare some of the figures
above with the salaries of other officials
in the territory. The judges, who have
had to devote half lifetime to study,
and are occupied in exhaustive mental
labor nearly the whole year, receive
$4,000 The governor receives ~ 500 /;
the surveyor general $4,000. The sec
rotary with fees IN addition) 81 300. The
territorial treasurer and auditor, both of
, whom have vast responsibility and are
reqaired to devote every day to their
official business, $1,000 each. The
solicitor general $4,000. The territorial
librarian, who gives more time to his Of
flee than any assessor, 5000.
And the members OF the legislature, Sc
lected from the whole territory to make
our laws. and compelled to leave their
/ homes and incur expense during the whole
session, receive but "a per day.
The tendency Of general opinion is ia
favor OF the payment OF public officials
, by fixed salary rather than by fees,
whenever that can be equitably done.
There is nothing to prevent this in the
case of the assessor His duties are
practically the same year by year, and
{ do not vary sufficiently to make fixed
salary unfair. I recommend therefore
/ that the assessors hereafter be paid by
l salaries, half to be levied on the territory
9 and half on the county. II this is done
j 1t will be for you to fix the amount
: 1t would seem to be proper to scale them
u somewhat in proportion to the size and
! valuation OF the respective counties. YET
4 it should be remembered that, even in
: the largest county, the assessment mus
q be made in two months, and that foul
j. months is the extreme limit of the tine
c that can be usefully EN- ployed. Probably
It the assessors in the small Cour lies USE
g nearly as much. The compensation
I. should be based on the time employed
u the question being, how much should b'
= paid for four months OF public service
:, If it is said that this occupation prevents
an advantageous use of the other elgh
q months, it may be answered that gener
!, ally in the states the assessor is selected
from those engaged in some business like
insurance or real estate, which is not at
!. fected by the time taken for the otficis
work. In the richest OF the eastern
states, assessors, outside Of large cities
u are paid So per day for period not eX
: ceeding 100 days, $500 being the maxi
mum salary; but though we are far poorer
probably we can be somewhat more lib
g eral than that. trust that you will exer
z cise your best judgment in the solution o
u this problem.
II Let me add before leaving this subjec
y that there is no reason for the assesso
having any connection with licenses
'- Applications should be made direct to tn,
" CLERK. This relieves the assessor OF al
= duties after the roll is finally completed
y COLLECTORS.
Turning now to the collectors the frs
J. point to be noticed is that the Office o
l. collector is combined with that OF sheriff
i This was so arranged by Gen. Kearney il
Il 1916 and has remained unchanged.
l. 1t answered the purpose well enough il
J. those days, anu indeed had some pro
. priety when the entire revenue was RAISED
:, by licenses. But now there is no reason
4 in it's favor and many in opposition. Th'
y two offices have no connection nor anal
ogy In fact they are essentially difFeren
! in themselves and in the character Of tn,
. persons best suited to fill them. Asherif
:, should be man acquainted with courts
,, fearless, active, with something of tn,
= spirit OF detective, and great executive
y ability. A collector of taxes need
! none OF these special qualities, but mus
a be scrupuously honest, careful and &C
;, curate accountant, and systematic mar
= OF business. 1t is a rare thing 10 fine
these characteristics combined. The tim,
has gone by, in my judgment, when thes,
q two Offices should be held by one person
;. The duties of sheriff are sufficient TO
v any one man; those OF collector for an
q other. | recommend, therefore, in tn,
@ first place, that the Offices be separated
n and the collection of taxes be committed
a separate officer to be called collector.
il Many consider that the fees OF the sher
/, ifs, as such, are too large and should b.
/ considerably reduced Perhaps this is so
It but think if the present legislature cal
4 reform the con- pensation OF the assessor
@ and collectors it will have met tie mos
a pressing demands.
g Let us look now at the duties and com
n pensation of the collectors. The law pro
d vides that the tax lists shall be placed II
9 their hands on the lat of August, ant
|. they are to receive taxes for abou
q six months, after which propert,
v Ia to be sold for taxes. The collecto
n receives per cent for collecting take
!. and 10 per cent for licenses. This amount
l. to very exorbitant compensation il
, most counties. When the percentag