Las Vegas daily optic. [volume] (Las Vegas, N.M.) 1880-1908, 1905-01-17


The counties. and q, the same time
(avoid beyond any question OF a doub,
thu embarrassing situation which
would arise under the present law Ia
the event that several Of the counties
failed TO collect and return their pro
per quota"
The Law ~ II stood before the en-
actment OF the sections referred 10
sbov. would probably be ample 10
cover existing conditions II Z; were
e-fsrcrd b. the officers whose sworn
duty &, {, 10 do 30. but for reasons
which ! Lointed out In previous nes
ssg.~. and which are as will know 10
you as TO me. this plain duty Is VIC
latei morr or less In nes-y every
county OF the territory. resulting In
great injustice to some counties and
10 some taxpayers. and certainly 10
the commonwealth. This violation OF
duty by the ASSESSORS reduces the
total assessed valuation 10 far below
what II should hs This. naturally.
makes q harmful impression abroad
and results In a rate Of taxation that
seems comparatively high when con.
sidered independent VI the imperfect
assessment. Such a course deceives
no one. benefits no one but a few pro-
fessionai tax dodgers. and IL is utterly
wrong In principle. A certain sum
must be raised for administrative and
other necessary public purposes. no
matter what the total assessment, and
the ate OF taxation IL fixed In pro
portion TO the iolal assessment 20 as
20 yield approximately the necessary
revenue. differentiation demanding a
high tax rate. while a just and equit'
able assessment would permit a low
tax rate such az would improve pub
lie credit, attract capital for invest
ment and would encourage property
owners To make improvements.
The difficulty In the past has beer
TO list all property, including so-callec
invisible property. which escapes tax
alton not only In New Mexico but ste
whens 10 a greater or Jesse : extent
and In having each class OF prclert,
assume It's proper proportion OF tia
burden Of taxation. Since the as
scissors 10 a great extent are eithel
unwilling or unable 10 live up to thu
plain mandates OF the law. the powers
OF the board OF equalization and o
the travelling auditor should be aug
men,ed, giving Them complete powel
to review. revise and correct the as
sesement returns from each county
To reassess property and compel lh'
listing OF all property, personal ant
real. visible and invisible, at its pro
portioDate value 40 that the assesse,
valuation OF one class Of propert,
shall bear the same relation to II
true value that the assessed valuation
OF other property on the list bears I
Its true value. Present lava provid
for such on part OF the assessor, bu
as stated, the powers Of the board G
equalization and the travelling audito
must be amplified 10 enable them I
compel the assessor TO observe III
law and to supply those omissions nm
correct such errors OF which he an
the board OF commissioners OF hi
county may be guilty.
The board Of equalization Is nol
partisan and composed of cilizen
from the different parts OF the te
ritory. familiar with values in goi
eral. but also particularly In their n
~spective sections and they are nj
affected or influenced by any loci
prejudices which would prevent ,hei
from acting fairly, II should not b
Justly said OF New Mexico In the Il
ture. that only one.fifth Of it's res
value appears upon Its assessmer
rolls. and that one class OF propcrt
escapes taxation or Ii assessed an
taxed higher In proportion Than som
other class.
With fair assessment rolls II wi
be easter 10 hold the collectors to III
prompt collection of taxes. In mos
olher commonwealths collectors {
taxes are charged and aM held n
sponsihle upon their bonds for IL
per cent Of the total taxes charge
against property In their jurisdiction
and they can be exoneraied from CO
hcting any part Of this. for good rel
sous only and upon specific action
each case by The board Of ~eaualiz'
ton, Why cannot such a curse