Santa Fe new Mexican. [volume] (Santa Fe, N.M.) 1898-1951, 1900-09-15
ASSESSMENT ROLLS
Must Be Furnished the Territorial
Auditor by the officials of
Each County.
AN OFFICIAL OPINION
The Board of Equalization Must Examine
Assessment Rolls Of Each Oounty-Del-
inquent officials Shall Be Sum-
moned to Produce Rolls.

Upon request of the territorial board
Of equalization, which was in session
this week in this city, Solicitor General
Il. l.. Bartlett rendered the following
opinion:
Santa Fe, N. M, September IA, 19OO.-
To the Territorial Board of Equaliza-
ton of the Territory of New Mexico:
Gentlemen-In reply to u request for
an opinion as to the duties of county
officers, in transmitting to your board
the assessment rolls of the different
counties, and transcript of the proceed
ings had upon appeals taken to your
body, in which o state that one-half
of the counties in the territory have
failed to transmit their assessment
rolls for your examination, and that
many of the certificates of appeal are
sent up without any accompanying pa
perS or evidence of any sort, or tram
script of the proceedings of the boards
of county commissioners, I would say:
That section 1887 of the Compiled
Laws Of 1897 makes it the duty of the
auditor of the territory at your Sep
TENDER meeting to furnish your board
will the assessment rolls of each coun-
ty, n In aSe the auditor shall not
have received the assessment roll of
any county by the first Monday of Sep
TENDER, 1t is his duty to certify the fact
to your board, and to the Judge of the
district court of the district in which
your board is sitting, %whereupon the
judge shall issue his mandate directed
to the sheriff of h county from which
such rolls have not been received, di-
recting the sheriff to summon the delin-
quent official to forthwith produce such
roll In the auditors Office, the cost of
such proceeding to be paid by the de-
l1nquent official, together with a fine
not exceeding 500, to be imposed by the
judge issuing such mandate.
1t is h duty of the assessor to make
out these assessment rolls in triplicate,
to be furnished to the probate clerk, who
shall transmit n copy to the auditor,
keep n copy on file, and give the third
to the collector for the purpose of COL
Letting taxes. Compiled Laws, 1897,
sections 4053, 4054, and section II, chap
ter 81. session laws of 1899.
I am aware that there has been some
confusion and controversy in the terri
tory as to whether it is the duty of the
probate clerk or the assessor to make
out the tax lists or the assessment roll,
the two having become confused by the
loose language used in the law, but
from reading the different statutes all
together it Is evident that Assessment
roll and tax list" are meant and in
CCdrucu " ue oINe anu The same tnlng.
Section 4O49 provided that the order
levying the taxes for the year shall be
Endorsed upon the assessment roll, and
abstract of this Is required to be made
by the clerk, but the law of 1899 spe-
eifically imposes the duty upon the as
SCISSOR of making up all the assessment
rolls, and any failure on the part of
these officers to do their duty in this
regard subjects them to the fine and
costs provided for In section 1887 re-
ferred to above. and also to the penal
ties provided in section 80, chapter %,
OF the session laws of 1899, when he
may be removed from Office, and this
action may be had upon the complaint
Of any taxpayer. While these penalties
are severe, they are absolutely neces-
sary to enable your board to transact |
is business fairly and ~intelligently.
Without having the assessment rolls
before you, 1t is not possible for you to
act properly In the equalization of