Santa Fe new Mexican. [volume] (Santa Fe, N.M.) 1898-1951, 1906-05-05
RIGHT TO VISIT
PRIVATE HOUSES
Have Assessors and
Deputies Under
Present Law.
STATES LEGAL OPINION
BY Assistant Attorney Gen
eral to Ascertain Extent
and Value of Property.


Assistant Attorney General e. c. Alb
bott has rendered an opinion in the
question of the right and power of the
county assessors and their deputies
to enter private dwellings and bust
ness places for the purpose Of ascer'
tanning the value and extent Of per
sonal property subject to taxation un
der the laws Of the Territory. The
Assistant Attorney General holds that
such power and right exist and that
assessors and their deputies may en-.
ter private dwellings and business
houses at will in order to perform that
duty. The New Mexican disagrees
with Mr.. Abbott and believes the sub
ject to be of sufficient importance to
be taken into court. The opinion of
the Assistant Attorney General in this
matter is based, in the opinion Of this
paper, too much upon generalities. 1t
was understood last evening that this
matter of ascertaining valuations OF
personal property would not be en-
forced, but this afternoon this paper
learns that is the intention Of the au"
thorities to go ahead with 1t. Ii this
Is done, 1t should be the case in every
county in the Territory; fish should
not be made of one and flesh OF the
other.
The opinion reads:
May 4th, 1906.
The Honorable H. J. Hagerman, Gov
ernor of New Mexico.
''Sir--In compliance with your re-
quest, have examined the territorial
laws to determine whether or not the
county assessor has the right person
ally to examine the private property
of the citizens of the county and en-
ter the houses in order t aF
personal property while
sessment as required by
Sec 4018 of the CONF
1897, provides that "all pr
Territory, not exempt
be subject to taxation"
Sec 1922 of the Compiled Laws OF
1897, provides that the assessor Is
required, between the first day In
March and the first day In May, OF
each year, to ascertain the names OF
all taxable inhabitants, and all prop
erty in his county subject to taxation.
To this end he shall visit each pre-
cinct in the county, and exact from
each person a statement in writing.
or list, showing separately; =,
The above section Is amended by
section 2 of the Session Laws of 1899.
chapter %, by adding thereto the fol
lowing words: "And such assessor
shall file with the lists Of each pre-
cinct hus affidavit, stating the time
when he visited such precinct, how
long he remained there attending to
his official duties, together with a list
of the persons assessed and that each
such assessment was made from the
original lists and personal knowledge,
and not taken from any previous list"
Sec. 80 of chapter %, of the Laws
of 1899, prescribes a penalty OF re.
moval from Office for the failure OF
any officer referred to in above act
who shall fail or omit to perform any
of the official duties as prescribed
1t is the duty of the assessor and
his deputies to ascertain all property
in his county subject to taxation, and
next to make an affidavit to be filed
with the tax lists of each precinct.
that such assessment was made from
the original lists and personal knowl'
edge and not taken from any previous
list. The original lists referred to
being the tax lists made by the tax
payers as required by section 4022,
of the Compiled Laws Of 1897 and sec
tion 4O32, Compiled Laws Of 1897. It
is therefore the duty Of the assessor
to verify the original lists made by
the taxpayers so that he can make
the affidavit as above required In Sec
ton 2, chapter % Of Session Laws Of
1899. If he has not the personal knowl.
edge, 1t becomes his duty to examine
the personal property wherever It may
be situated.
The authorities hold that the return
or list made by the tax payer In COM
pliance with statute is not conclusive
upon the assessing officers, but only
evidence for their information. It Is
their duty in every case to discover
and list all the property for which
the tax payer is liable for taxation.
and to exercise their own Judgment In
fixing its value, using every means
Of information available to them for
the purpose. English and American
Of Law, Volume ~, page
$40 and authorities there cited.
It is therefore my opinion that the
assessor. under the territorial laws.