Santa Fe new Mexican. [volume] (Santa Fe, N.M.) 1898-1951, 1901-12-21
THE OPINION IN
THE TAX CASE
Judge D. H. Mcmillan Defines the
Power Of the Territorial Board
Of Equalization,
DECISION In A TEST CASE
The Board Cannot Raise the Aggregate
Valuation Of the Territory But Gan
Raise the Valuation of Different
Counties for Equalization.

Judge Daniel II. Mcmillan, in an in
teresting and clear opinion, handle
down yesterday in the case Of John w
Poe, ct al, VS. Mark Howell, treasure
and ex-offlcio collector Of Chayes coun
! ty, holds that the board of equalization
of the territory has not the power t.
raise the aggregate of the assessmen
!. of the territory as returned by the as
SCISSORS Of the territory, but that it ha
the power to equalize the assessmen
of different counties. For instance, |
| it should deem that the assessabl
wealth per capita of one county is al
| great as that of another county, whicl
upon it's tax returns shows three t.
| four times the taxed wealth, it woul(
| be the duty of the board to raise thu
assessment Of the former county o.
| lower that of the latter county so tina
they would be upon an equitable ba
sis, for it is manifestly unfair that cit
izens of one county should be assessed
only 40 to 60 per cent of their property
value while in another county they are
assessed so to 100 per cent
The opinion states the case at length
and quotes in full the statutes of the
territory with reference to the as.
sessment and the taxation of property
The opinion says in part
WAS it in the power of the board
of equalization to thus increase the
aggregate valuation of the real and
personal property of the territory
above the aggregate valuation as re-
turned by the assessors of the several
counties?
I'VE are of the opinion the board had
no such power.
"As a board of assessors, the terri
torial board of equalization had only
power under the statute to assess the
property belonging to railroads, tele-
graph, telephone and sleeping car COM
panies, doing business within the terri
tory Of New Mexico. 1t has no power
whatever under the statute, to as
sess any other property, excepting
when acting on appeals taken from the
boards of county commissioners of the
several counties of the territory.
ut Is true the statute provides that
the territorial board of equalization
shall adjust and equalize the said as
sessment rolls by raising or lowering
the valuation thereof, so that the same
shall be of uniform value throughout
the territory, but this does not author
ize an increase of the entire territorial
assessment.
1.-THE raising and lowering Is for the
purpose Of adjustment or equalization
indeed there can be no adjustment
without both a raising and a lowering.
If the assessment or valuation Is found
to be too high in any particular coun-
ty, as compared with one or more of
the other counties, it is lowered and
raise Of an equivalent
amount is made Of the assessment or
of such other counties as
were comparatively lower in their as
sessed valuation, for the purpose of
equalizing the burden of taxation
equally between all Of the counties Of
the territory.
eff 1t is found by the territorial board
Of equalization that the assessed value
placed upon the property in any par
ticular county, is below a just valua-
tion, as compared with the other coun-
ties Of the territory it would be the
duty of the territorial board Of equaliz-
alton to increase the assessed valua-
tion in that particular county, and to
reduce the valuation in one or several
or all Of the other counties, by sum
sufficient to equalize the assessed val
Of the several counties Of the
territory.
Statutes levying taxes or duties on
subjects or citizens, are not to be ex-
tended by Implication beyond the clear
import Of the language used. nor their
operation enlarged so as to embrace
matters not specifically pointed out,
although standing on a close analogy
State v. Wigglesworth. Story; 1863.
"The statutes provide for an election
In each county, each alternate year, Of
a county assessor, whose duties are
the essential duties of an assessor, and
have been prescribed by law. There is
a plain intention on the part Of the
people to preserve local control over
the valuation Of their property for the
purposes of assessment and taxation.
and under statutory enactment we find
\ complete system with well defined
and mlnutely prescribed rules and reg
llations guarding the property right Of
The citizen; guarding equally the rev.
enue necessities Of the state, acting
through the instrumentallties Of own
RS and the assessors chosen by the
electors of the several counties, listing,
and returning taxable proper
", under the sanction Of an oath, all
or the one purpose of ascertaining,
determining and fixing the value of
axable property In each county Of the
itate. as a basis of taxation.
"The only exception to these provis- |
ons is the assessment of property be-
onging to :. railroad, telegraph. tele-
,hone and sleeping car companies, by |
he territorial board of equalization.
"The taxing machinery Of the terri |
ory Is so devised that each individual /
las an opportunity to be heard, and
las a right Of appeal. not only to the
ounty commissioners, but to the terri
orial board of equalization. whose de-
on such appeals IL final.
uch determination could only be ap-