Santa Fe new Mexican. [volume] (Santa Fe, N.M.) 1898-1951, 1898-04-16

and have it remedted by the next legis-
lature. While there has been a great
clamor in certain quarters that our tax
law is defective, and that property
could not be sold under it. there has
never a tax case been fairly presented
to the District court or the Supreme
court of the territory, in which the mat
ter could be tested. The necessity for
taxation of the holders of property upon
their possessions, in one form or another,
for the purpose of enabling the govern
ment, local, state and national, to carry
on its business and protect the rights of
persons and property through its courts,
has been recognized In all countries
from the Mosaic law found in the old
testament down to the present time;
and 1t is the duty of every property
holder to pay these taxes. II he does
not do so voluntarily, the law has pro-
vided methods by which he is compelled
to do SO. Tax dodgers and shirkers,
who are willing to go to the extent of
perjury to save themselves from con-
tributing their quota to the public good,
are found in every community and are
Justly condemned and despised by the
good citizens who recognize their duty
and performance. Where there is an
actual inability from poverty to pay
these demands there is always sympathy
and excuse. Our own tax law is taken
from that of the state of Iowa, was
adopted by us in 1882 and has remained
practically unchanged since that time.
The first section provides, that:
'All property in this territory not ex-
empt by law shall be subject to tax
alton"
Section 1922, Compiled Laws, requires
the assessor to ascertain the names OF
all taxable inhabitants and of all prop
erty in his county subject to taxation.
Section 1920 provides that all lands in
this territory, owned or claimed by any
person, except land owned by the United
States or this territory, shall be assessed
at a valuation. The term property Is
broad one, and means anything that |
subject to ownership. Of course, tn
levy and collection of taxes, being
statutory proceeding, all OF the pro
visions of the statute must be strict,
complied with, from the assessment
down to the last step of advertising tn
property for sale. If they are not ST
complied with, the tax cannot be en-
forced. All of the almost numberles
cases in the United States, decided b,
the courts have turned upon some al
legged error or irregularity in the asses
ment o levy of the tax and particularly Il
the assessment; therefore the assesso
must follow the law exactly, or if the a
legged owner Is not assessed in his tru
name or the property not properly dc
scribed, or in short, if any Of the requir
ments of the law are not met, 1t voids tn
entire act. Assessors and taxing officer
q, have been very lax and careless in this IT
spect in the past and now is the time
, the year to correct all these mistakes
the past and make assessments and Levitt
which we are certain will stand the te
of the law. The action of the count
! board in extending the time for sale |
the collector and agreeing to remit I'll
penalty If taxes are paid at once, Is ce
s tainly all the indulgence that any d
+ faulting tax payer could have; and mut
more than he had a right to expect.
is to be hoped that some OF the gentl
(. men who have been SO loud in the d
nunciation of the law and the imposs
bility of it's enforcement, will show the
faith by their works and bring a suit
test their position. The territory al
county are anxious for this and tt
sooner such suits are brought and d
termined the better it will be for all co
a cerned.