Santa Fe daily New Mexican. [volume] (Santa Fe, N.M.) 1885-1897, 1894-09-15

levied at $1,545; in 1888, it was assessed
at $52,528 and taxes levied at $95595; in
1889, 1t was assessed at $52,228 and taxes
levied at $1,26067. The taxes for these
three years, amounting to $3,761.62, are
unpaid and are charged to the collector.
In 1890, the assessor placed a valuation
of $50 on the Juana Lopez grant; the
county commissioners reduced the amount
to $42,O25, and the tax levy was $1,0l28O.
Not paid. Endorsed:
a "sUIT BY B. Z. TwIToHELL."
The grant was assessed at the same
amount the next year, taxes levied at
$s67.s1, and the same Endorsement ap-
pears upon the collectors books.
In 1892, "all that portion of the Juana
Lopez grant, situated and lying north of
the Galisteo creek, in Santa Fe county,"
was assessed by the assessor and county
commissioners at $4,000 and taxes levied
at $507. Not paid.
For 1898 and 1894 T. B. Catron re-
turned call that portion of the Juana
Lopez grant situate and lying north of
the Galisteo creek, in the county of Santa
Fe, and north of the railroad" at a valua-
ton of $4,000, and the tax levy last year
was $85.62 and $90.62 this year. Neither
amount has been paid.
SUCCESSFUL EVASION OF TAXES.
So it appears that the owners of the
Mesita de Juana Lopez grant have up to
date been able to evade the payment of
the whole amount-$6,32747-of taxes
levied against their property.
MERELY ILLUSTRATIVE.
The cases cited are merely illustrative.
Others equally as fragrant could be de-
tailed. Clearly it is high time that an Of
fective remedy was applied. Clearly it is
time that nonresident capitalists as we'll
as the resident poor we're compelled to
pay taxes on their possessions in New
Mexico. Fortunately, in the person of
Sheriff w. P. Cunningham Santa Fe
county has a sheriff and collector who has
both the courage and the disposition to
do his whole duty in the premises regard
less of the wealth or power of the delin-
property of the Cerrillos Coal & Iron
company and the Juana Lopez grant
prove his good faith.
MORE PROPERTY LEVIED ON.
1t may be added right here that, in the
face of the temporary injunction in the
two cases mentioned, Sheriff Cunningham
has since levied on the Ortiz mine grant,
the Wolf stamp mill, the Fisk stamp mill,
the Lincoln-Lucky-Lee mine and i'm
provements, the San Lazarus mine, mill
and improvements, the Black Dick mine
and improvements, the Cash Entry mine
and Improvements, and Bonanza mine
No. and improvements, all for delin-
quent taxes.
LAW ON THE SUBJECT.
Under section 2S45, Compiled Laws, tho
tax list or warrant deliver to the collector
by the clerk of the board of county COM
missioners "shall be full and sufficient
authority for the collector to collect all
taxes specified therein, and shall be his
justification against Illegally in the
proceedings prior to his receiving list"
He is bound to presume the regularity of
the list and act accordingly.
The powers of the collector are ample.
Section 2S49 provides that every tax
levied according to the provisions of this
act shall have the force and effect of q
judgment against the person assessed,
and taxes upon real estate are made q
lien thereon from the date of the levy, and
taxes due from any person upon personal
property shall not be satisfied nor this lien
removed until the taxes are paid or the
property sold for payment thereof. The
tax list and warrant hereinbefore pro-
vided for shall haYe the force and
EFFECT OF AN EXECUTION
against the person or property assessed
Again: The same statute provides that
Immediately after the taxes become der
linquent the county collector shall pro-
coed to collect the same by distress and
sale of the personal property of the de-
linquent."
Again: "When the collector of any coun-
ty, after the tax list has been delivered to
him, ascertalns that any real estate or
any personal property, then in his coun-
ty, are omitted from the tax list, and
has reason to believe that such property
has not been taxed in any other county
for that year, he shall
FORTHWITH PROCEED TO LIST,
value and assess such property in the
same manner that the assessor might
have DONE"
Such are the laws that Sheriff Cunning
ham has undertaken to enforce to the
letter. Of course, as soon as he levied
upon the property of the Cerrillos Goal
d Iron company and the Juana Lopez
grant he was confronted with tenn por-
airy writ of injunction, but, whatever
may be the outcome of the hearing in the
injunction proceedings, his righteous cru
SADIE against the tax dodgers can not help
proving fruitful of great good to the peo-
pie.
"Truth is winnowed by the wind of
controversy"
Pimples, boils and other humors of the