Red River prospector. (Red River, Taos County, N.M.) 1900-190?, 1902-03-06
AN lMPoRrANr pEcIeloN.
Judge Mcmillan Decides Against the
Territory in the chaves County
Tax Case.


tltory from Judge McMillan.s decision ~
re TAX cases Ouching the limitations OF
ne powers ana duties OF tne terrle9Ilal
1oard oi Equali1ation and, therelore'
the decision stands as the law. OF the ter
rltory touchlng the questiohs lnVolNeo
we quote the essential parts or judge
AT the september meeting, l9Vl, q we
lefrltorlal BOARD OF EqualzaIon WINE
SUING az the. capltol as a BOARD OF eQual-
ization, II adopted the order or resolu.
% cormibpalsalhego on ana nerree lah9 az SeT SSs
lortn; whereby they increased tne Fhlee
Of all Improved real estate and all stocks
Vl mercnahuiss IN moErpoIateo NlilSBe3,
tVWlls ana cures. Yes per cent anu al
stocks OF ~erenahulse oulslee 81 incOa
pOlatSu cities nIteel per cent. OF Wy as
$780, Faluatloh theIeYl' ~ .Neu ~
y neu ny lle seNelal couhty a9SeVi9
nN4SnfTt W. &. .ha ,ou,ar
of ~ Pasra " u 10, w y rs ~ eHe r. ~ ~
~ 2oaiu VI nquaueaLion " mus ~
my a66Iebete Naiuali9u VI ny
-, A ahoppe s9Iai Propesy % ~ n ~
rotg. a9ohe Ny usgresate uau a.
co,,nttes7 W vac aSSe9SoiS u 'ne several
NV ., 90 ~ o.ta .ha A. hoo~a
had no such power ia
cd nronortfonai Neutrality-suspicious. ~ narsans
end nronartw ta,3aS - -
sfsta f fop Nv ,Snnnr au.amnUte IA
tvrbey = demandad Of Tho o,ttvens
ana regeivad ~ M eoyernmant tbat a.
Tnny ~ anabloa - 5orr, a. ,santtai
funetions me demend is fo,,nded IN
Inc recinrocai dntias ~ terotecticn and
s,,nnart nstrtfun tSar AZ. etata 80
lis citizens. Protection of life liberty
ana nronert,, e ~ citi1en,s rst,,rn Tboa
s aSeI pIoperty Is IN Gitleen w,t FGTuT IL line n
its secures their enforcement Their
lew ana coliection 10 ono ~ tbe HIGHEST
acts 81 s,1nrenoe noI,er n tbst a. takes
tbe nTonertv Of ne Citizen Nv nrocess ~
necessity more or Iese s1immarv ana but
II aeI-i1dtcia Htstor,, &C. f,ii ~ its
abIses ana orr statutes and decisions
SHOW with what iealous soIicitI1da snj
care The mower bse been vievced snI
NAC ~ ROHNA A11 ht1h NAtNE1 NN@
. s@fhe mower vvberaver found vvbetber
in cons, l%tuTtieorn, w sfat5fe t mrst bew sfrIIct-
lv constriied Nv The iIdiciarv THE cen
ins ~ o,r 10 t;s bss stationsd +ba tTinla
e1Iard ~ constitutfonai Ifr,ito tion sfafI-
forv reeulation ana i,diciai infernrefe-
ton. for the protection Of the citizen.
Gnv inorirv tbaTefora inVoIvinp the Ie,
eai}tv ~ an essessment or tax nroceed-
ING. must be conducted with r-eference to
these gensrei nrincinies tsaning in mind
thai revenre is essential 70 The existence
of the STATE hut thst their sssessment
and collection musf he in INCONVENIENCE
with tbe nnodo nreecrihad b, 49, and
tbett rooda nnIy e aesnntqGal y r." zee
ervation 81 the rigbts ~ he citi2en
|"As 4 hoard ~ 5sses9ors tba Territor-
,,nder ~ g. t,Ilte &c q a on,s POmtI
Belonging to railroad telesraph, teIe-
nhone ana sieenine car combanies' doing
bueinese wifbi5 a. eat aTritdru S "
Mexico If has no mower VIA +eVer I'M.
der me statute 70 assess anv other nron-
erty. excepting when acting on appeals
taken from the hnnT dg nf county, pnm-
missioners of tha several connties Of tba
ferritorv
al re tin,e tho resolution In question
was enacted ne hoard was sittins as The
Terrttnriai Board 70 Ec,,aifzston for tbe
ni1rnose Of e0t1aiizjng fbe assessnents or
The several Counties If the TERRITORY 10
ascertain whether or NOT the scale n VAL
,1otfan baI 6oan Daa5e r,ttb raosonabia
nnifornitv Nv The severai county assess-
ors and VIII the he view Of II ra4isiins or low
ering the valuation in the several coun-
lies FOR fba nurnosa ~ MAKING The same
Of Uniform vpafne ~
"oThe aetion taken nv tho Territoriai
Roard ~ Eo,ia1i1ation n tbe adontion 81
the resolution above o1nted had The ef-
feet Of increasing tbe assessed valuation
NJ the nronerfv IN the territorv in The
sum of abort one million dollars This
was NOT "a enyaiizatioD Of me assess
ments made Nv the sevaral coInfv ss-
SCISSORS II was q vertical raise ~ me
1miIiion dolIars abbove Ne ogeregafa om
aessments made nv The severs7 eSsessors
Of the entire pronertv If the territorv
.'ft Is triia mai The stat,,te nrovidas
that the Territorial Board of EouaIiza-
ton shsu adtIst and eoI1aliza tbe said
essessment rolls nv raisinS or ioVyeTine
fine Valuation thereof So that the same
shall he n uniform va1,Ia thro1,eboI,t
the territory. bur this does moi aUf6orize
an Increase of the entiTe teTritoriai as.
easement ~ 40
1aTbe raisinr ond Iowo~trr i for +ha
ni,rnose Of adiustment or a6uajizinp-Jn
deed there can he no sdtIstment with
ONT both q RAISING ana q iowering II
tbe sssassnant nr ,,oii,a tion tS fo,1nd 10
~ ~ a S1sh ~ ~ Or Tnart{oSIa - rS ~ 20
omOored Win oamnss 20 r aora of IN Stber
ccoiintias II is lowerod and q correspond1
in- raise ~ nv acS,tvaIant orno1,pf is
nc f ~ ~ ea1n, 81 IoJnn
s s%fb other ne coTnfias as we Ua Gamma ySIua stiv "
I1 ~, ere a. tbSniI ~ meie GmlPal S ~
tt6e iI n,Tnosa oF eo ns9E5Seu t gai bIrdan OF OF
taSa fion eCI,eii,, bbetwaans al of az cn,,ot
t{es ~ tbo ter; tor,. SN ca % '
saTba Territortai 6oara % EouaI,za+tor
bay % no nauer " entbori+, Iundar ~
10 t,,+a tnoraos ~ Ill ~, ~ ene
Sragato, aesassnoant sn1e ~ a
sssssSors - a. terUit S'S OOu"'S
ssTLo {ar1, $500 1IoS
centeS s{Snt6ca ndde tbroi,o ~ d an a. a.
coi,ntry r. ts - aous i ~ Ine ~
severai a ssessmenfs m a "a ~ o 90
haue Dy ihe county
sa ths4 r. pegwesn ms seTetal G@ounties,
shall he unifo1mfy borne Nv tha seS,erai
on1,n+i os If a. a.. p Do5H S, " ne rs sSNSLai
Roard of HEsiI Ia finn t5yat ~ assessad
vai,ie nIacad 49, ~ ~
nartfc, &C. oorn - s NJ Pt0pStvy ~ any
Sa ~ - SotGH JuSt saluo-
eon as cOmpaneu VIII i1e olnsr couhtleS
* Tarrit arIoi ~ MoutSH ps ne IVY o.
~ it%Siaiai pu - nquaiINdtloH 70
nnn ~ ~ a3SessSd Naluation n tndt
p,eattnn SouH'S ny y leuucG the Val
o az ~ - ~ = ssVerai OF az o. tne
o6ualiyo ~ pS q sun suiiclent 70
slu a - asssssSu Vdluauon Oh the
..Tthai Soun.tSS VI tnS ie5IlioFy.
the ~p[oposlelon cohtehueu Ior on the
part OL Llt uGlEAlQ1IL, is, lIul the IEITl-