Santa Fe new Mexican. [volume] (Santa Fe, N.M.) 1898-1951, 1899-01-16


theory is very simple, but in practice 1t
is shown that the mill of taxation six
years ago on practically the present as
sessed value, produced net cash to the
treasury, after deducting cost for as
sessment and collection, over $50, 600;
while the mill of taxation since has
dwindled to a net cash product of about
$50, 900. The arithmetical product of a
tax rate, and the actual cash product
six years ago, was less than 80 per
cent, while since that time, and for the
past four years, they have differed by
80 per cent. A seven mill tax on $40, 000,-
900 assessment should produce $3.50, 900.
ton and normal ~delinquencies, would
leave a net cash result of 5000 but
the seven mill tax of the last two years
has only produced about 70 per cent of
These results show a lax assessment
and collection of the late years, as there
is nothing in general conditions to war;
ant this great dropping off, and there
lect nearly one-half of the taxes as as
sessed. Twenty-Five per cent is a liber-
al allowance for the average uncollect-
ed and uncollectible taxes, and when the
the absence of great financial depres-
sion or misfortune, there is something
radically wrong in the machinery for
the assessment and collection of taxes,
or in it's operation. and | believe this
difficulty and danger is in the lax exc
cution of our present laws by the per-
| sons charged with their enforcement,
| not only by the county commissioners
in assuming to "abate and rebate tax
es'' that have been duly levied and
equalized, but by the assessors and col
~lectors, the former, as a rule, taking
the lists as handed them without any
personal examination of property re-
turned, or inquiry in regard to it's value,
as required by law. 1t is a matter or
public notoriety that the number of cat
tie and sheep returned and assessed is
grossly inadequate. There are at least
5000, 900 sheep, and 500, 900 cattle, which
are not returned and escape taxation,
when under the present conditions, they
are the class of property of all Others in
the territory which can best afford to
pay their proportionate share OF the
burdens of the government. The proper
assessment of these animals would add
at least $5,0 900, 900 to u taxable value.
The present exemption of $4,000 to
heads of families should be repealed.
This would not only add another 3d.
900, 900 to our assessed value, but would
give the small tax payer a personal in
terest in the administration Of the at
fairs, which he does not poss 'ss under
the present system, n the Individual
burden would be SO slight as to be hard
ly appreciable, and instead of beng a
benefit to the small tax payer, as was
evidently the intention of the law, 1t IS
in reality a hardship, for h reason that
it has reduced the revenues of the off
ferent counties to such an extent as to
prevent the holding of courts, thereby
depriving witnesses and jurors OF the
small fees and allowances when they
otherwise would receive; it is taken ad-
vantage of by persons who possess
much more property and are amply able
to pay their taxes; the practice has be-
come common for heads of families to
dispose of their property in amounts of
5000 to others, for the sole purpose of
taking advantage of this exemption,
while really they possess the property
themselves, thus bringing the law into
disrepute and contempt, besides depriv-
ing the territory of it's legitimate V
nue., and not accomplishing any good
result.
The fiscal year should be changed to
some other date than the first Monday
in March, which is a most awkward
season. 1 would suggest the first of
August as it's beginning, as at that time
the taxes of the previous year will all
have been accounted for, and the legis-
lation 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 so
in this territory, and the legislation up
on that subject has been such, as in my
opinion, to call for the creation of a
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 to the territory, and
an intelligent administration of it would
result in great good. I believe that a
travelling auditor for the territory,
whose duty should be to personally ex-
anime the assessment roll, tax books,
collectors and ~treasurer's accounts, at
or irregular intervals, would
cause an immense saving to both the
territory and the several counties.
Such officer should be given full pow |
err to examine into the fiscal affairs and
administration of each county, suggest |
and enforce improved and exact meth
DDS of t%ransacting the business, and
that the accounts and reports are
accurately and uniformly mate. The
Of such an officer, + am satisfied
be much more than saved by the
resulting benefits. Such an officer is
generally provided for 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 infirm, and for that purpose
should be authorized to establish poor
farms and hospitals in connection there
and maintain the same by the
of a tax, as is now provided by
aw for the construction of bridges.