Albuquerque daily citizen. [volume] (Albuquerque, N.M.) 1895-1903, 1901-04-11
THE COLLECTION OF TAXES.
New Provisions Made for Tax Rolls
Tax Receipts, Etc, BY New Law.

Tax Receipts, Etc, by New Law.
The following is the text Of II. p.
No. t45. introduced by Hon. u. s. Bate
man on February 10. In the Thirty
fourth legislative assembly and passed
by II. II was signed by Governor
Otero on March t6:
An act to amend sections 1851. 1867
and 1865 OF the Compiled Laws of
New Mexico of 1897.
BE II enacted by the legislative as.
sembly OF the territory Of New Mex
leo:
Section |. That section 405l of the
Compiled Laws OF New Mexico. OF
1897. he and the same Is hereby
amended so as 10 read as follows. to-
wit: On or before September /, of
each year, and after the board Of coun.
~ commissioners. sitting as n board
OF equalization shall lhave passed upon
the property returns. the assessor of
each county in this territory shall
make out n tax roll in alphabetical
order. having columns for names OF
owners; precinct number. description
of each parcel OF real estate and of
personal property; description OF
town lots: name of town or city;
value of real estate: value OF improve
WI YUM Nblut VI ihilu hiii iHi
provements; value Of cattle: number
Of sheep: total value OF personal prop.
erty: exemptions; value of property
subject to special levy or %levies: to-
tai assessed value; amount OF terri.
torlal tax; amount OF county tax
amount of any special levy OF levies
made by legal authority: amount OF
first semi-annual payment of tax:
amount OF second semi.annual pay
ment Of tax: penalty for non.return:
total amount Of tax Such tax rolls
shall he well and durably bound and
made from strong ledger paper.
Sec. 2. That section 1867 of the
Compiled Laws Of New Mexico. OF
1897. he and the same is hereby
amended so as to read as follows. to-
wit: The collector shall in each case.
make out an original. a duplicate and
I triplicate tax receipt, the original of
which shall be delivered to the tax.
payer. the duplicate shall ne imme-
lately filed with the probate clerk of
his county. and the triplicatc shall be
retained by the collector in the ar
chives of his Office; which receipts
hall state the time of payment, the
description and assessed value OF real
estate and improvements. ana the as
sessed value OF personal property,
the amount Of tax pertaining respec-
lively to the territory, the county. city
or town. and to any special levy or
levies that may have been made the
penalty IN each. and the costs. II any.
giving n separate receipt for each
year; such triplicate receipts shall be
exact fac-simile n OF the other. they
shall be bound in well bound books of
not more than one hundred sets OF
tr%iplicates In a book. the original first,
the duplicate next and the triplicate
last, being SO bound together that by
inserting carbon sheets between the
original and duplicate. and the dupli.
cate and triplicate, copies In duplicate
and triplicate will be made at the
time of writing the original they
shall be numbered consecutively, COM
mencing each years receipts with
number one and shall also have print
ID alongside the number. the year for
which the receipt il issued In payment
Of taxes, as a serial number.
The collector shall make the proper
entries of such payment on the collec-
tors TAI roll and the collectors cash
book. Provided. mat any person to
whom real or personal property may
nave been assessed and placed on said
OIL or any person Tor MN may pay
.ie taxes due on any SUBDIVISION LOT
,r parcei OF iahu' OF personal proper
y, without paying the whole Oh tne
axes u Tor such person wheh the
'aiue OF such SUBDIVISION. iot or a
'el OF land. or personal property, can
10 ascertainen from salu u IoiI' or
rom the scheduie returned 10 'he as'
lessor
sec. 8. Ihat sectoh 40 OF the
Compiled Laws OF new MeVico' OF
1871 ne ana the same Is nereoy
so as 10 read as ioiiows' 10.
WI oh or peiore tne teh'h uay ol
very month the coliector OF each
county OF TINS territory shaii apportion
20 the seVerai iuhds OF MS county Al
moneys by MN coliec'eu curing 'ne
'ast preceding month' pertaining 10
'alh county Tess the COMMISSION a,
loWed MN oy law lh accoIuance WIN
the leVy maze lot saiu iuhus' anu
On or beiore sald uate ne snali make
ana ME q written report win ,he pro
pate clerk OF MS county showing the
amount Oh money c~ol'ccteu
Dy nun during said month, on account
OF property TAX licenses u k,hu Oh
I~lcehses, nhes' iorlei'eu pohus' or
rom Whatever source op,aiheu, ALSO
owl 'ne ~athVuh, on INA, ua.' up,
por1ioneu 10 eacn VI snih lunust anu
u, sIa' apho IN W y hy