Albuquerque daily citizen. [volume] (Albuquerque, N.M.) 1895-1903, 1899-01-16

hUONt SugRtstlVus eNnAWsl lne pOSslDle
sources Of retrenehment. aud We should
now consider the possibility Of increas-
lug the annual revenue without any In
crease OF tie rate OF taxation. This In
theory Is very simple. but in practice IL
Il shown that the mill VI taxation six
years ago Un practically the present a.
-essed value, produced net cash 10 the
treasury. AFTER deducting cost for as
sessment and collection. over $4,000;
while the mill OF taxation since has
dwindled TO a net cash product of about
s2O,UcO. The arithmetical product OF n
taX rate, and the actual cash pruduc5 ak
years ago, was less tina 80 pef cent,
while since that time. and for the past
four years, they have ditfeIed by 90 per
cent. A mill tax on 100000 AZ.
sessment should produce S2S1,0UO. DE
Quoting from this the cost Of collection
and nOi NAL d~elinquencies, would leave
a net cash result OF t2iO,OOO; but
the Z mill tax OF the last two years
has only produced about 40 per cent OF
the appropriations payable OF the tax.
These results show u lax assessment
and collection OF the late years. a. there
ia nothing In general conditions 10 war
rant this great dropping of. aud there
is no good reason for this failure TO col
lect nearly one-nalf Of the taxes as rs.
sessed. Twenty-Five per cent Is a liberal
allowance for the average uncollected
and unc0llectible taxes, and when the per
centage goes above that hgure, In the
absence OF great financial depression and
misfortune, there Is something radically
wrong In the machinery for the assess
meGt and collection Of taxes, or In its
operation, and | believe TINS difficulty
and danger IL In the lax execution OF
our present laws by the persons charged
with their enforcement, not only by the
county commissioners in assuming 10
'abate aud rebate taxes that have been
duly levied and equalized. but by the rs
SCISSORS n collectors, the former, as a
rule. taking the lists AZ handed them
without any personal examination OF
property returned, or inquiry in regard
10 its value, as required by law. II IL u
matter OF public not0riety that the Dum.
ger Of cattle aud sheep returned and as.
$ sssed IL grossly inadequate. There are al
least 100000 sheep, and 100000 cattle,
which are not returned and escape taxa
ion, when under present conditions, they
re the class OF property OF all others Ia
he territory which can best afford 20 pay
their proportionate share OF the burdens
o. the government. The proper ASSESS
ment of these animals would add at least
100000 20 our taxable value. The pres
mt exemption OF 500 10 heads OF fami
| 90 should be repealed. This would not
ynly add another $4,000 600 to our as
sessed value, but would give the small
taxpayer a personal interest In the ad-
mi%nistrHtioD Of the affairs, which he does
..t ..aa.aa midas sIa nraaatt ax.sa..
and the Individual burden would be- SO
slight as to be hardly appreciable. and In
stead OF being n benefit 10 the small tax.
payer, as wa evidently the intention OF
he law, II Is In reality a hardship, for
the reason that IL has reduced the rev.
euues Of the different counties 20 such an
exioht a. 20 prevent the holding OF courts,
thereby depriying witnesses and jurors Of
the small fees and allowances which they
otherwise would receive; II In taken ad-
vantage OF by persons who possess 10 pay
their taxes; the practice has become
common for heads OF families 10 dispose
" their property In amounts OF 500 to
others, for the sole purpose OF taking
advantage OF this exemption, while
really they possess the property them
selves. thus bringing the law into dis.
| repute and contempt, besides depriying
the territory OF its legitimate revenue,
and not accomplishing any good result.
The fiscal year should DO changed to
come other date than the first Monday
a March, which IL the most awkward
8 iasln. ] would suggest the first OF
A igust AZ it's beginning. M at that time
.he taxes Of the previous year will all
nave been accounted for. aud the legis-
iation for the current year have been
completed; at present, the fiscal year
comes during the middle Of the session
Of the legislature, which may change all
the arrangements OF the fiscal officers.
The insurance business has grown 10
In this territory, and the Legislation
upon that subject has been such, a. 10
my opiniOn, TO call for the creation of q
commissioner OF Insurance. The duties
OF the auditor are sufficiently Onerous
without adding those OF insurance com
missioner. This office need not be a
source Of expense 10 the territory, and
An Intelligent administration OF IL
would result In great good. | believe
that n travelling auditor for the territory.
whose duty should be TO personally ok.
anime the assessment roll, tax books,
collectors and treasurer's accounts, at
-tated or irregular intervals, would
cause an immense saving to both the
territory and several counties.
Such officer should be given full power
to examine into the fiscal affairs and
administration OF each county, suggest
and enforce improved ana exact meth
Ola OF ~transacting the business, and
seeing that the accounts and reports are
accurately and uniformly made. The
salary Of such an officer, | am satisfied
would be much more than saved by the
resulting benefits. Such an officer In
generally provided by the laws OF the
states, and their work has always proven
beneficial.
The several counties OF the territory
should be required TO care for their own
poor and inhfm, and Tor that purpose
,hOuld be authorized 10 establish poor
farms and hospitals In connection there.
sith. aud maintain the same by the levy
ing OF a TAX, as Is now provided by law
t0r the construction OF bridges.
The governor should be given power by
EXPLICIT statute 10 summaTily remove, or
cause TO be removed, upon proper pro.
,eedings, and after hearing, any terrific
rial officer, or county commissioner, or
other county officer, for the neglect OF
!gty, m%alfeasance or nOn-malfeasance In
flee.
The present provisions for the removal
OF the county or precinct officers are alto
gether inadequate to be Of any practical
ieTyice requiring "A trial by jury, result
ing IN delays where expedition il the
main thing sought.
EDUCATIONAL,
Tie educational Interests Of ths terri
tory have. for the last ten years, had the
special attention OF the various legisla-
i've assemblies, and 1t seems that each
assembly Wed with the a Immediately
preceding II In providing for the hrm es-
adjustment OF the schools In the terri
tory,
In 1891, there was a comprehensive act
passed, known AZ 'Ihe common school
law aud under this law with the funds
IL furnishes Il public schools In every
precinct and hamlet throughout the ter
dtOTy are maintained in a tiOurishing
and satisfactory condition. Innovation
upon this law with a view 10 materially
altering its benign features would be
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