Santa Fe new Mexican. [volume] (Santa Fe, N.M.) 1898-1951, 1899-03-02
The Duncan Revenue Law
Provisions Of a Measure Which Will Increase Assessed Valuations, Faol-
itate Collection of Taxes, and Place the Territory on
a Good Financial Basis.

NlNOliu tlt tNtlu tIt HOlltSltdu real tStdtt
herein mentioned does not equal in value
said $500, the remaining part Of the eX,
emption to which such head of a family
may be entitled shall be allowed out o
the personal property herein described
such exemption of personal property tt
be claimed in the same manner as il
hereinbefore for the exemption of rea
estate.
Sec. ., That section 1862 of the Com
piled Laws of 1897, be hereby amended
by striking out all the words beginning
with the word ''between'' in line five O
the said section, and ending with the
word year" in the sixth line of sale
section, and inserting in lieu thereof the
words within six months from said Isl
day of january and also by striking
out from said section all the words after
the word ''distraint" in line H. of sale
section, down to the word ''provided' OF
line II of said section.
Sec, 10. That section 1906, of the Com.
piled Laws of 1897, be amended so tina,
the same shall read as follows:
"On the first day of January IN each
year, half of the unpaid taxes for the
year last past and on the first day Of
July i'll each year the remaining half OF
the unpaid taxes for the year last pas,
shall become delinquent, and there shall.
be added or the second day of January
and July, l per cent of the amount OF
such delinquent taxes as Il penalty fol
non-payment. And unless said taxes
shall be paid on or before the first day
of the following month, the collector
shall add an additional penalty of 4 pei
cent of the amount of such delinquent
taxes. and upon the happening of the
first delinquency above provided for. the
collector shall Immediately notify the
delinquent tax payer in writing, either
personally or by mail of such delinquency
and of the fact that 1 per cent penalty
has been added to his tax, giving the
amount then due, and that unless said
taxes and penalty be paid before the first
day of the following month, an ad-
ditional penalty of 4 per cent
will then be added. and in no case
shall such penalty be released, abated,
rcbated, " reduced by any person,
but it shall have the full force and effect
of the original tax, and become part of
the same. and any failure on the part of
the collector to add such penalty and
collect the same, shall subject him to
removal from office, and to pay double
the amount of such penalty; one-half
thereof to the county current expense
fund, and one-half to the territorial in
terest fund, which amounts shall be col
lccted from him and the sureties on his
bond. and he may be removed from
office therefor by the board of county
commissioners. Provided, That the
proof of giving or mailing by the collec-
of notice of delinquency mentioned
in this section or the proof of the receipt
OF such notice by the tax payers shall
not be necessary to the imposition and
collection of the penalties hereby ere
ated.
Sec. II. That section 4OG7 of the
Compiled Laws of 1897, be amended BY
striking out the word interest there
in, and inserting the word ''penalty" as
provided in the preceding section.
See. II. That section 40T1 of the
Compiled Laws of 1897. be amended to
read as follows:
1.-THE territorial auditor shall credit
each county with the amount of terri
torial tax uncollectable upon the certifi-
cate thereof, under oath of the district
attorney for the county in which the tax
was assessed, and shall also credit each
county with the amount of such tax that
may have been refunded to the tax
payer or purchaser of real estate err
ro%neonsly sold, upon receiving a certi-
fled copy of the order of the county
commissioner allowing such refund.
Sec. ID. That section 4O5S of the
Compiled Laws of 1897, is hereby re-
pealed and in lieu and stead thereof is
hereby enacted the following:
mo sheriff nor collector shall turn
over to his successor, any delinquent OF
uncollectable taxes: but all DELINQUENT
or uncollectible taxes and unpaid
licenses in his hands, shall be reported
to him by the board of county commits.
sioners in detail at the time of his final
settlement; it being the true intent and
meaning of this section, that each
sheriff and collector shall only be
charged, with the tax roll and Licenses
for the year in which they are made,
ard that he shall not be charged with
any such tax roll or licenses of his pre-.
decessor."
Sec. IA. That sections $40, 2573. 1888,
4074, 4075, 4076, 40s1, 4Os2, 40S3, 40S4,
1895, 1887, 40ss, 1889, 1890, 4O91, 1902,
4093, 1904, 4095, 4096, 409S, 1899. 41O2,
4105, 4106, 4107, 41O9, 411O, ALL, ALP.
Alb, Ala, Ais, 4116, and ALT, of the
Compiled Laws of 1897, are hereby re.
pealed.
Sec. Is. Within ninety days after
any tax shall become delinquent, as now
provided by law, it shall be the duty of
the collector of the county in which such
tax is payable to prepare and cause to
be published in the official newspaper of
said county, or if there be no newspaper
published in the county, then the publ
cation may be made in some territorial
newspaper of general circulation in said
county, in which event the collector shall
also cause notices to be posted in front
of the court house in said county con-
tanning a copy of said publication, a list
containing the m of the owners of
all properly upon which the taxes,
amounting to no less than $25, have be-
delinquent, together with a des-
cription of the property, and the amount
of taxes, penalties and costs due, OPP
posite each name and description, to-
with a separate statement of the
due on personal property, where
the several taxes are due from the same
owner or owners, and the year or years
for which the same are due.
''The tax collector must append and
with the delinquent tax list a
that he will apply to the district
court held in and for said county upon
next return day thereof, which date
shall be specified in said notice, occurring
not less than thirty days after the last
publication of said notice as herein pro-
lided for Judgment against the lands,
zeal estate and personal property des-
,ribed in said list, together with costs
Ind penalties, and for an order to sell
,he same to satisfy such judgments; and
shall also give notice in such advertise
nent that he will within thirty DAYS.