Santa Fe daily New Mexican. [volume] (Santa Fe, N.M.) 1885-1897, 1891-11-14

icitor general yesterday sent the followin.
communication
TERRITORY OF New MEXICO,
Office of Solicitor General,
Santa Fe, N. NJ, Nov. 13, 1891. }
Hon. Demetrio Perez, Auditor OF Public Ac
counts, santa Fee
Dear Sir: Your favor of the 10th last,
making inquiry with reference to the pay
of assessors for making the assessment
for the 42d fiscal year and stating that
out of a tota! of $57, ,2l5, appropriated for
their compensation, there was only avail
able in the treasury the sum of $946.73,
and asking my opinion in this matter for
your guidance, has had my attention,
and in reply would say, that the
finance bill passed by the last legislature
appropriated for the compensation of
assessors for the different counties in
the territory the sum of $17,2l5, with
the proviso THAT the foregoing appro
priation for compensation of assessors,
shall be to pay for the fiscal year, com
mencing the first Monday in March, A.
D., 1891, and provided further that the
said assessors shall only be paid on the
amount OF tax which shall he actually
shall receive 5 per cent of all the
licenses collected, unless otherwise,
hereafter provided by law, which said
proviso shall also be applicable to the
county fund, and no assessor shall re-
ceive any compensation on account ofany
amount assessed or collected for the
school fund'-laws Of 1891, page 20l. An
exactly similar provision is found for the
ompensation of assessors for the 43d
fiscal year, except in Chaves and Eddy
counties there is $50 more allowed, but
the proviso Is the same. See laws OF
1891, page 21S and 229. It must ue re-
membered that this appropriation is
made payable out of the tax levy made in
1890, and that the appropriation bill OF the
last legislature was about 40 per cent in
excess of the revenues produced by the
levy of that year. "The compensation of
assessors" was not one of the original
funds, provided for in the finance act of
1889, but it was subsequently provided
for at page 2SS, laws Of 80, by the appro"
priatien of SIS 900, for that purpose, and
the levy of 45-1O0 of mill as tax to
raise the same, in each of the years,
1889 and 1890; this amount fell short
for the purpose so that in the deficit fund
provided for in the laws Of 1891, page
207, the sum of $4,000 was appropriated
to pay assessors for money earned on as
sessments of 1889 and $780, even this,
however, proved inadequate for the
purpose, and there is still quite large
amount due on this account to be pro-
vided for hereafter.
1t is clear to my mind that the COM
pensation for assessors for assess
ments made during the present (42d
fiscal year can only be paid
from the levy made during 1890 to pay
the expenses of the forty-second year, i.
e., 1891, exactly as other appropriations
are provided for. The taxes being collect
ed and paid in the treasury now under
the assessment of 1891, are for the ex-
penses of 1892 and can not be used to pay
the assessors for the labor performed this
year, and the amount earned by them
over and above what the tax levy of 1890
produces, must become deficit to be
provided for by the next legislature, as it
ton in the case of the assessors without
disarranging the entire financial system
of the territory which strives to make the
expenses of each fiscal year separate and
distinct from the others, and which result,
it is hoped, will be accomplished in
time.
1t is evident that the revenue collected
this year will be sufficient to pay the en-
tire amount of the appropriation for the
assessors fund for their labors next year,
and it will be available for that purpose in
March next out of the taxes collected
under the levy of the present year.
This is state Of affairs much to be de-
plored, but under the provlso of the ap-
preparation bill for the compensation of
assessors, which expressly limits it to
pay for the fiscal year, commencing the
first Monday in March. 1891, and the
provisions of section of the act which
provides for levy during the present
year for territorial purposes during the
forty-third fiscal year, it seems inevitable,
nd that if the assessors were paid for