Santa Fe new Mexican. [volume] (Santa Fe, N.M.) 1898-1951, 1900-05-25
THE CITY COUNCIL.
The Tax Levy Question Discussed and Set
tied at a Special Meeting.

LIEU dt d OpoCldl mootiuS'
The city council met in special ses-
sion last night to consider the question
of he tax levy for the ensuing year.
The following opinion by City Attorney
A. B. Renehan was read and discussed:
Sirs-On March 2, A. D. 1900, the city
council passed an ordinance levylng a
tax and making appropriations.
You have asked my official opinion as
to the legality of the levy. The part of
said ordinance, which 1t is necessary
, to consider, is as follows:
and be it further ordained that the
levy be made of 16k mills, and payable
in legal money of the United States of
America, said levy being divided as fol-
lows:
For city purposes, 10 mills; for school
purposes, 5 mills; for interest on bonds,
IL mills.
This levy is to be made on ali real
and personal estate property of the
city of Santa Fe, N. M, and the same
is hereby levied for the above purposes,
and the city treasurer shall place the
proper proportions to the credit of the
different funds, to receive all or any
part of the same, and shall pay the in
terest on bonds whenever due, and also
| all funds by order Of the city council;
that a certified copy Of this ordinance
| be placed in the hands of the county
| clerk, in order that he may present the
same to the board of county commits
| %sioners, that they may notify the as
SCISSOR to that effect, and make his tax
accordingly"
Section 2529, Compiled Laws OF 1897.
an act approved April 1, 1884. limits the
amount of taxes which may be levied
by municipal corporations for city and
town purposes to l per cent ad va'orem
of taxable property, real, personal or
] mixed.
Chapter 81, section l, Laws of 1899,
imposes a like restriction, to the exclu-
sion of interest on bonded Indebtedness
and is generally a mere reaffirmation OF
the prior law on the same subject.
BY chapter II, section %, Laws of 1891
a system of schools for incorporated
cities and towns is arranged, and the
respective boards Of education thereof
are required, on or before the LIST day OF
August in each year, to levy a tax FOL
the support of the schools for the fol-
lowing fiscal year, not to exceed 8 mills
on the dollar in any one year.
The so-called Bateman law %(section
| 295, Compiled Laws of 1890 authorizes
| a levy to meet the interest accruing on
| the bonds provided by said act, and the
| school law directs boards of education
to make a levy, and requires the city
council In a proper case to approve said
levy, which the clerk of the board OF
education shall certify, when approved
to the county clerk to be placed on the
tax rolls.
1t is not the duty of the city council
to levy a tax for school purposes
Therefore, the levy for school purposes
attempted to be made by the city coun-
Gil is invalid.
This conclusion applies also to the
levy for interest on bonds, because UNI
der the Bateman law the whole duty
required from the mayor and city coun-
Gil in that respect is to ascertain and
notify to the board Of county commits
sioners the amount of money requisite
to pay the interest IN the bonds issued
conformably thereto. The obligation OF
determining what percentage OF levy
for the payment Of such interest shall
be made, and of making the same, Is
placed upon the board Of county com
missioners.
1t is my opinion that the attempted
levy by the city council Of taxes tc
pay interest on the bonds under the
Bateman act, if attacked in the courts
would result in defaulting the irteres'
of such bonds for the next fiscal year
and if the board of education has no
levied the taxes, which it Is authorized
to levy for the support of the schools
rendered the levy to the city council fo1
it's approval, and reported the approved
levy to the clerk of the board Of count!
commissioners Ill dCCOI udAtC WIN VI
law, and does not do so, a defect will
ensue which, if the taxpayer desres t.
take advantage of it, will force tn
closing of the schools during the mex
fiscal year.
The basis of taxation Is the statutor,
levy, and where the levy is not mad
according to the statutory prescription
it is a nullity.
That portion of the said ordlnanc
whereby a levy of 10 mills for city pur
poses is made, is within the law.
A resolution was drafted and passe
in line with the suggestions set forth Il
the above opinion, that Is, making tn
tax levey for municipal purposes te'
mills, and endorsing the school boar
levy of 5 mills, and suggesting that tn
levy by the county board to meet In
terest on the city debt be sufficient abou
IL mills, to meet the annual interes
charge against the city which is abou
81, 200.
Tho host 05-ceut meal in the city q