Albuquerque daily citizen. [volume] (Albuquerque, N.M.) 1895-1903, 1902-02-03
COLLECTION OF POLL TAX.
Circular Letter Sent to County School
Superintendents.
Santa Fe, n. NJ, January 81.

Santa Fe, n. NJ, January 81.
Dear Sir: Being DESTROYS of cover
ing into the treasury of your county as
large a fund as possible to the benefit
of the common schools | call your at
tention to the statutes governing the
collection of the poll tax and would So
licit your most earnest cooperation to
the end that every dollar of such tax
remaining due and unpaid in your
county for the past year shall be
speedily collected. This is a very i'm
p~ortant source of revenue which in
many counties has been entirely over
looked for some years past, and in
others has peer only meagerly collect
ed. Reports filed in this office by SUI
~perintendents of county schools for the
scholastic year 1900-1901 indicate that
there is now due the several counties
of the territory upwards of $40, 600
from this source-enough to build no
less than forty new school houses. 10
properly collected and applied.
Happily the last general assembly
materially strengthened the older stat
utes by the enactment Of section 5,
chapter 81. No property of whatsoever
kind is now exempt from execution in
suits for collection of poll tax and jus
tees of the peace and constables are
forbidden to demand fees in advance
in such suits so that the collection of
this tax a o be speedily enforced.
The first duty in the premises, how
ever, lies with your county assessor,
who is required by law (Section 1549,
Compiled Laws), to make up complete
lists of all a~ble-bodied male persons
over the age of 81 years in each school
district and certify the same to the
clerks of the several district school
boards, said clerks receiving the gen
erous allowance of 10 per centum for
making the collections which should
stimulate prompt action and close
work on their part. Therefore, / re-
specially recommend that you forth.
with confer with the assessor of your
county and see to it that such lists are
Immediately prepared and forwarded
to the clerks of all school boards with.
in your official jurisdiction with in.
structions to proceed expeditiously to
the collection of this tax due for the
past year..
The. law does not specify any par
ticular time for collecting this reve
nue., and there is no question ESQ | am
advised by the solicitor general of the
territory, but hat the amounts due
for the year 1901 may yet be collected
and such collection enforced, if neces
sary. by suit and attachment Of any
property possessed by the d~elinquents
it is most DESTROYS to make a fresh
beginning here and now, early in the
year, in respect to this matter, so that
by the close of 1902, at least 800 600
including amount due for 1901, shall
have been realized for the benefit oil
the public schools from this source
alone.
And, as a matter of official protec
tion for the assessor, l would suggest
also that it would be prudent if he de
mands a receipt from the clerks fol
such lists, said receipts to be filed il
his Office, and thus, in case of con
troversy, rendering it easy to fix the
responsibility for non-collection where
it properly belongs.
Kindly acknowledge the receipt o
this letter. Very respectfully. etc,
]. FRANCO CHAVES,
Supt. Pub, Instruction, etc.