Santa Fe new Mexican. [volume] (Santa Fe, N.M.) 1898-1951, 1899-03-02

w luS tlit !uil assessment anu
collection of taxes and which is certain
to almost double the revenues and prove
an important factor IN relieving the
shoulders of the territory of its burden
of debt. is given in full below, 1t has
passed both houses Of the legislature
and was signed by Governor Otero on
yesterday at a:55 p, m.
BE it enacted by the Legislative Assem-
bly, of the Territory of New Mexico:
Section /. That section 1856 of the
Compiled Laws of 1897, is hereby amend
ed by adding thereto the following
words:
And the probate clerk shall at once
notify the assessor, in writing, of the
filing of such conveyance, the date
thereof, the names of the grantor and
grantee, the, description by metes and
bounds, if possible, of the property
conveyed and the date of recordation,
which notice shall be given without
chanre therefor: and the assessor shall
file such notice with the papers in his
office, relating to the precinct in which
said property is located and be guided
thereby in making his assessments
against the real owner of the property;
and any failure or neglect on the part
of the probate clerk or assessor to com
ply with the provisions of this section,
shall be and constitute a miSdemeanOr;
and the officer so failing or neglecting
shall be punished, upon conviction
thereof, by a fine not exceeding $500.
Sec. 2. That section 1892 of the
Compiled Laws of 1897, is hereby amend
ed by adding thereto, the following
words:
"And such assessor shall file with the
lists of each precinct his affidavit, stat
ing the time when he visited such pre-
cinct. how long he remained there at
tending to his official duties, together
with a list of the persons assessed and
that each such assessment was made
from the original lists and personal
knowledge, and not taken from any pre-
vious list.
Sec. 3. That section 2635 of the
Compiled Laws of 1897, be amended by
adding after the word ''particnlar' in
the nth line of such section the follow
ing words:
And any failure on the part of any
county officer to amend and conform the
tax roll or assessment lists to the valua-
| ton contained in such certificate shall
be and constitute a mlsdemeanor and
the person or persons so offending, shall
upon conviction thereof, be fined in any
sun of not exceeding $500.
Sec. 4. That section 4045, of the Com
piled Laws of 1897, be amended by ad-
ding thereto the following words:
And such lands shall be designated
| on tho acsnpSrnant 1ictS nannr1inr tn thnir
character as nearly as possible, as agri-
cultural, grazing, coal, saline, mineral,
timber, and town. village Or city lots:
and in the case of tracts containing
more than one class of lands. the mum
Der of acres in each class shall be stated
and it's value assessed in accordance with
its character.
Sec. S. That section 404S of the Com
piled Laws of 1897, be amended by ad-
ding thereto, the following words;
'And under no circumstance shall the
assessed value or levy or amount to be
paid as taxes, as fixed by the board of
county commissioners, sitting as q board
of equalization, or as finally determined
and certified by said territorial board of
equalization and by the auditor, be al
tered. reduced. abated, related, or in
any n or by any means or device,
be changed by any board, officer or
person, except by direction of il compe-
tent courtln 4 proper proceedings; and
any person or members of any such
board violating the provisions of this
section shall be deemed guilty of a mis-
demeanor, and upon con viction thereof
shall be fined in a sui not exceeding
$500.
Sec. 6. That section 4057 of the Com
piled Laws of 1897, be amended by
striking out in the 9TH line from the end
of the section the words 'sabatcd Or
and by inserting after the word takes
and before the word ''due" in the 9th
line from the end of said section. the
words properly and lawfully asses
sed."
Sec. :. That section 4O15 of the Com
piled Laws of 1897 be amended by ad-
ding thereto, the following;
THE 5Oth fiscal year shall begin on
the first Monday or March, 1899, and
end on the 31st day of August, 1900, and
thereafter each fiscal year shall COM
mence on the first day of September in
each year
Sec. 8. That section 1857 of the Com
piled Laws of 1897. is hereby repealed
and in lieu and stead thereof is enacted
as follows:
That there shall be exempt from
taxation for territorial, county and
school purposes a family homestead
actually owned, occupied and used as
such by the head of the family residing
in this territory, to the amount and
value of two hundred dollars, provided
that any person making claim for ex-
emption must list the property for taxa
ton and before any such exemption
shall be granted the claimant must
make oath before the assessor as to it's
true market value and further swear
that he is the head of a family residing
in this territory, it being the true intent
and meaning of this section to exempt
from taxation only real estate and i'm
provements thereon. actually occupied
and used as a homestead by bona fide
residents, heads of families of this terri
tory. to the extent Of two hundred dol
lars of the value thereof, and all values
of any such homestead in excess of such
two hundred dollars shall not be exempt.
All wearing apparel of every individual
of this territory shall be exempt from
taxation. Provided, further, That any
head Of family claiming the benefits of
this section who shall in any manner
assign, transfer or set over any part or
portion of his homestead realty so as to
divide the same up between different
persons, being heads of families, for the
purpose OF distributing its value between
such persons and thereby rendering any !
portion of it below two hundred dollars !
in value so that more than one home
stead exemption may be claimed in such
homestead realty, such person shall not
receive the benefits of this section, but
the whole of such homestead shall be
assessed at double it's actual value and
he shall be compelled to pay taxation
thereon without the benefits of any ey-