Santa Fe new Mexican. [volume] (Santa Fe, N.M.) 1898-1951, 1899-09-19

ignate the reasons for raise by the
Board of County Commissioners, or the
reason for appeal by the appellant, and
that the papers in many instances are
sent in very bad form from the various
counties in the territory; and,
Whereas, this board has the power to
prescribe the rules and regulations &C
cording to which appeals should be
brought before this board; therefore,
be it
Resolved by this board that hereafter
all appeals from the action of County
Commissioners, either by individuals or
by the county or territory, shall be
brought before this board in the follow
ing form, as follows, to-wit:
l.. The clerk of the Board of County
Commissioners shall, upon the filing Of
a notice of appeal, and the payment to
him of the fee prescribed by law, make
a complete and true abstract Of the
proceedings of the Board of County
Commissioners of his county, and at
tach thereto the assessment schedule Of
tiIo ~ Va 81 oPPCIilIl6y ~
gether with the reasons for appeal.
2. That the said Board of County
| Commissioners shall give in writing to
this board their reasons for having
raised their taxes of said person or par
ty so appealing for the consideration of
this board.
8. That all papers shall be sent to
this board as prescribed by law by the
county clerk, attached together with a
paper back thereto. Said appeal shall
be properly Endorsed, as follows: Appeal
of - -- from action Of the
Board Of County Commissioners of the
county of -, in raising the as
sessed valuation from s. to s..
! Resolved, That hereafter no appeal
shall be considered by this board
unless they are brought with conform
ity with the law, and with the regula-
tons of this body.
Be 1t further resolved, That the sec
rotary of this body be instructed to
serve each county clerk with a o OF
these resolutions, and it shall be the
duty Of each county clerk to see that
all appeals, when sent, are sent to this
board in accordance with the regula-
tons hereinbefore laid down, and thai
these resolutions be spread Upon the
records Of this board.
Upon motion, the board adjourned an
til tomorrow morning at 10 o'clock.
j. S. DUNCAN,
President.
VENCESLAO JARAMILLO,
Secretary.
Santa Fee, Saturday, Sept. Is, 1899.
Board met pursuant to adjournment,
all members being present.
The minutes of yesterdays proceed
ings We're read and approved.
In the matter Of the appeal of Mrs. ].
L. Morley, from Dona Ana county, the
appeal was sustained, making the total
final assessed valuation Of Mrs. J. l..
Morley at $6,45O.
The committee heretofore appointed
to draw report to the territorial auditor
to be embodied in the general report of
the governor to the secretary Of the in
terror, made the following report:
The board having completed it's work
for the present session, 1t was deemed
for the best interest of the territory that
It should express its opinion upon the
matters presented before it for the in
formation and guidance Of officials
charged with the assessment and col
lection of taxes. and to call the partic-
ular attention to the following matters
viz:
l. The board has been embarrassed
in its business by the failure of the sew.
aral counties to have assessment rolls
before it, as is provided by law, there
seems to be no excuse, except in some
counties where the public printer failed
to turn over the rolls in sufficient time
10 complete the same by the assessor ir
the time prescribed by law, and here.
after the law will be strictly enforced
against such %defaulting officers.
2. 1t has come to the knowledge Of
the board that the County Commission
ers Of several counties are still rebating
taxes and settling the same for less
than the face amount, with penalty
this course is strictly illegal, and sub.
jects the offending officer to removal.
3. The exemption of fruit trees was
repealed in 1898. and sheep or lambs are
taxable at their value, no matter what
their age is. There seems to have beer
a widespread misunderstanding in these
two subjects.
4. The board has learned that / in sew
eral cases the assessors have neglected
their plain duty in assessing property
returned to them, but have taken the
value placed by the owner and after
ward made affidavits that such return
and valuation was not correct. This is
a plain violation of the assessors duty
and oath, and subjects them to fine and
removal.
S. 1t is evident to the board that ir
some of the counties the commissioners
themselves are attempting to evade the
law instead of enforcing it, and this
board will consider it it's duty to call the
attention of the proper legal authority
to the fact If they are not corrected.
6. In some instances it Is shown thai
sheep and cattle are taken out Of the
territory on the LIST Of March, and re.
turned later to avoid taxation. In al
such cases the collector Is directed by
law to assess the animals, and collec
the taxes as If they had been regularly
assessed in the first instance.
Z. The irregularity and Unequal as
sessment in Santa Fe county call fol
special attention. AS an example, {