Santa Fe new Mexican. [volume] (Santa Fe, N.M.) 1898-1951, 1905-10-26
LICENSE
MONEYS
An Opinion by the Attorney Cen.
eral as to Their Collection
and Disposition.
LAW FIXES MINIMUM
The Powers Of Incorporated Towns and
Cities to Tax Saloons and Gaming
Devices.

superintendent OF Public instruC.
ton Hiram Hadley recently addressed
number OF questions to Attorney
General George w. Prichard, in refer
ence to the Interpretation OF The stat
utes regulating the collection and dis
position OF liquor and gaming iicen-
ses, and since they are questions
which come up in every precinct, dis
trict and town in the Territory the
New Mexican herewith reprints the
opinion OF the attorney general:
Office of George w. Prchard Attorney
General Santa Fe New Mexico.
Hon. Hiram Hadley, Superintendent
of Public Instruction, Santa Fe,
New Mexico.
Sir--I am in receipt of yours of the
18th instant, in which you ask the fol
lowing questions, and solicit my opin-
ion thereon:
1. Is there general territorial law
fixing uniform price for all saloon
licenses, gaming table licenses, etc?
2. If there is such law, what por-
ton of the proceeds accruing there
from goes to the school fund. Does it
go into the general school fund of the
county, or into the funds of the school
districts in. which the place is sit
mated?
3. Do incorporated towns and cities
have the power to increase the price
referred to in No. /.
L. If so, does the whole Of said in
crease go to the school fund Of said
town or city.
In answer to question No. l, | have
to say that section 4124 G. l.. 1897 fixes
a uniform price for retail liquor IL
censes. BY that section, before IL
cense to do business in precinct, vii
lage, town or city having not more
than 500 inhabitants, is issued, there
must be paid by the applicant tax of
500.
Where the inhabitants of precinct
town, village, or city are over 500 and
not more than 1000, the tax is $500.
Where the inhabitants of q precinct,
town, village or city are more than
1000, the tax is $400.
The above section was amended by
the last legislature. See section l,
page 327, of the session laws of 1908
but, this amendment does not AFFECT
the point involved in your inquiry.
Section 1906 of the Compiled Laws
of 1897, fixes a uniform tax for keep
ing gaming tables. 1t is provided that
there shall be assessed and collected
in the manner prescribed by law as in
the case of other licenses, tax OF
5000. for a period Of 12 months, to
be paid In advance upon each gaming
table or apparatus of any kind what
ever.
In answer to question No. 2. You
are advised that the taxes on liquor
and gaming licenses are collected by
the sheriff and are turned over by MIN
to the county treasurer, whose duty II
is to DISPOSE of the same as follows
s. Two.thirds thereof go to the schoo
district from which the tax or license
came or were paid; one-third goes
to the general school fund OF the
county. See section 6, page a. Ses
sion Laws of 1901.
In answer to question No. ). YOU
are advised that incorporated towns
and cities have the power to issue
license and collect tax for selling o.
giving away intoxicating liquors with
in the limits of the incorporation ant
also have the right to regulate gaming
and issue license and collect ia.
for the same in addition to the II
canse issued and collected thereon b,
the Territory.
Answering your last question,
have to say that under section 24Ot
COMPLIED Laws, 1897, all moneys co
lected for licenses granted by an incol
porated town or city, are to be paid I
the treasurer of the Incorporate
at such time and in such manner
may be prescribed by ordinance.
find no statute requiring the funo
to be used In whole or in part 1or III
public schools. The school boaro
any incorporated town or city IS en-
powered to levy tax for the suppol
Of the public schools in addition
the general levy made for school pu
poses by the county, but this mas Il
reference to the tax paid on accoul
Of the license granted by a town
c,ty for selling intoxicating liquor
and keeping gaming tables.
Yours very respectfully,
GEO. w. PRICHARD,
Attorney Geners