Albuquerque daily citizen. [volume] (Albuquerque, N.M.) 1895-1903, 1899-01-31
THE DAILY CITIZEN
rHE REvsNUn BILL.

THE hGt GHtE DILL.
Hon. Jas. 8. Duncan, one Of the terri
tor,al senators from San Miguel county,
has introduced q bill In the council 10
reform the revenue system and method
OF the collections In New Mexico. The
salient features OF the bill are ss fol-
lows:
it will be made obligatory On probate
clerks TO give to the assessors abstracts
OF all conveysnces affecting real estate
rs loon ~ ordered. Assessors are then
obliged 10 amend their lists In accord
ance with the ownership OF land as
shown, 30 that they can assess property
In the name OF the real owner. The
values fixed by the territorial board OF
equalization and certified 10 the various
counties, must be carried on the tax roll
by the proper county officials and shall
not, In any event, DO altered, reduced or
changed.
IL is made obligatory on assessors 10
designate the class OF lands assessed on
his list, VIE: farming. grazing, coal, 81
line, mineral or timber, n in . q
tracts contain more than a particular
class OF land. each class shall be desig-
mated and the respective acreage given.
In no event shall boards OF county
commissioners or other county officials
or persons abate or rebate, diminish. or
by any sort OF device, change the assess.
ment or tax levy, or remit ANY taxes ex-
cept under the direction OF q competent
court after proceeding.
Assessors shall accompany the reports
with sworn statements VI the dates when
they visited the different precincts In the
counties, and the length OF time occupied
In the discharge Of their official duties
and also the amount OF property assessed.
In consideration Of their additional du-
ties and responsibilities. their compenss-
tion shall be increased TO 3 per cent Of
the amounts collected.
The fiscal year Is changed TO begin with
September 1.
The present exemption Of $500 Is re-
pealed except a. 10 real estate home
stead or improvements thereon actually
In use by the resident head family. 10
that amount, provided that all his other
SsctiSS,Eh shall be reserved for taxation.
Laws. providing "a 23t 49sa Of the e, Compiled 'SI NE,
Of % per cent per annum on fe,s.,nsn
taxes, is repealed. and In place thereo
an absolute penalty Of 5 per cent 1
added. which goes on a. q part Of the ia,
On on. The 90. second days Of January and Jul.
The provision regarding sherins ma,
collectors turning over 70 successors II
Office delinquent taxes shall be certihe
by the collector to county commissioner
who shall ut once turn the same over 4
the district attorney for collection. thu
giving the new collector u clean tax roll
for which amount only Is he c~hargeable
Very stringent provisions are made fol
the enforcement OF the law, and any VIC
latiOn shall be considered q misdemeano
In Office for which the officer shall be re
moved In q summary manner and he'll
forever Ineligible TO hold office and fine
hearing of such officer shall be In O sum
mary manner before the district judg,
whose decision cannot be appealed from
Il Ia made the duty OF the collector, 3
days after any taxes are delinquent, {
establish q notice Of said delinquency Al
newspaper published In the county 70
four weeks, citing the owner to appea
and make any defense which he has.
the defense be not sustained, or II Their
IL no appearance. judgment OF the cour
will be rendered for the amount and tn
sheriff directed TO sell at public auctio
70 satisfy the judgment. An additions
penalty OF 8 per cent IL imposed to cove
the district attorneys fees and collet
ti0ns.
The owner may redeem the property q
any time In three years on paying tn
purchase price together with the penalt
and costs, and interest at % per cent pc
annum.
In cases OF large tracts OF land, lii
grants. where II may not be practicabl
70 sell large areas, tracts shall be sold
persons taking the least number OF acrs
FOR the amount charged against the gran
the land being taken In q square fori
from the northeast corner OF the grant {
tract. This provision will insure a propt
title at tax sale, being under a reguli
judgment Of the court after notice.
Where there are nc bidders. the teri
tory will take the land and any perso
can later purchase II from the territoI
and secure o deed therefor.
II the legislature passes the above bi
II will result In the collection OF 30 ~
cent Of the taxes and will prove an II
ducement for people 10 buy up tax title
They have been anxious TO do 80 hereto
fore, but could not because the collect,
did not advertise, and the tax titles wei
not binding.