The Roswell daily record. [volume] (Roswell, N.M.) 1903-current, 1907-01-22

4~
ed to do so through the neglect of
the authorities to initiate proceedings
for their collection.
I would recommend, therefore, that
the Law be so amended a ~to provide
a penalty of one per cent for tine first
month, two per cent additional for the
| second month, and for each succeed
ing month that the taxes remain un-
paid.
1t is generally conceded that the
method as now provided by our laws,
for the collection through proceedings
in court of delinquent taxes il
amounts exceeding $500, is exceed
ingly cumbersome and unwieldly. 1
can e 10 good reason why all delin-
queat taxes could not be dealt with
in a manner similar to that provided
by our law for the collection of all
| amounts less than $500. Such a me-
| thod has proven very successful in OF
her states, and 1 would therefore, re-
commend That a law to that effect be
passed.
A substantial reduction in the rate
of taxation is highly desirable, even
led by a relative increase in the as
sessed valuation of taxable property,
for two reasons: First: because, a
high tax rate deters prospective an
vestors from bringing new capital in
to the Territory, and second; (and the
munh mnro innnrfanf 0Oncidorotinnl
because with a high tax rate and a
low valuation, favoritism and an un-
fair discrimination between taxpayers
is much more easy of accomplishment
h is possible wnen the tax rate is
so low that it is necessary for the
taxing officers to get the taxable pro-
perty on the tax rolls in order to pro-
duce an adequate amount of
Under every system of taxation it
is almost inevitable that the small
property holder bears an undue pro-
portion of the public burdens, because
as a rule the holdings of such taxpay-
ers are tangible and not readily con-
cealed from the assessor, and there
fore every glaring disparity between
the tax pay rate and the actual value
of the property which should be tax
ed but invites the taxing officers to ia
vor the influential citizen as against
his less fortunate neighbor.
If, therefore, a scheme of taxation
can be devised whereby the tax rate
can be reduced and assessed valua-
ton increased in a corresponding ra-
ito, it is reasonable to assume that
the burdens of taxation will be to that
extent more evenly distributed, while
the aggregate mount taken from the
people for the support of the govern
ment will not necessarily be increas-
ed, and prospective investors will
have in h same degree a much desir
ed assurance against the possibility
of discrimination and favoritism.
Salaries of County Officials.
Mucn complaint is made in the lar
ger counties of the Territory as to the
excessive amounts received in salar-
les and fees by the county t~reasurers,
assessors and sheriffs, and there is a
general desire among the people of
the Territory that this matter be re-
medied by putting these officials upon
salary basis. 1 would suggest that if
any legislation is enacted in this re-
gard, concerning assessors n treas
urers, lei legislation be included as
a part of the revenue law referred to
above, if the same shall be enacted.
The matter of placing treasurers
aid assessors on a straight salary ba-
sis gives rise to many difficulties. 1t
has been carefully considered by the
Attorney General, the Travelling Audi
tor and other territorial officials, and
they have recommended to me a plan
of avoiding these difficulties, which
it seem is well worthy of your are
full consideration. In this connection
l quote from the report of Travelling
Auditor:
THE treasurers and assessors re-
ceive a. compensation for their SER |
vices, b former -four per celt on all
taxes and licenses collected or receiv- |
ed by them, and the latter four per
cent on all taxes collected under as
sessments made by them on taxable
property, and in addition four per
cent On all merchandise licenses as
sessed by such assessors"
1t vas thought at the time that chap
ter 60 of h laws of 1905, making gra
ded classifcations of the counties ON |
the basis of the territorial tax col
lected and remitted to the territorial
that Such art would nrO-