Santa Fe new Mexican. [volume] (Santa Fe, N.M.) 1898-1951, 1909-11-26
Important Opinion by Attor-
ney General Frank w.
Clancy.
uEUTENANTS COMMISSIONED
Western Construction Company
of Santa Fe Files Incorpora-
ton Papers.

some OF the morning papers yesterday,
stated that Third Assistant Post
master General A. l.. Lawshe of Las
Cruces and Ormby McHarg, late as
sistant secretary of commerce and
labor, had been slated for judgeships
in New Mexico. No one in Santa Fe
has had intimation Of any such inten-
tions on part Of the appointing power,
and the report is generally discredited.
E. c. Burke has gone to Washington
D. c., to look after his fences in the
T. S. marshalship, but it is expected
will be offered a land office position in
place of it.
Commissioned Liutenants.
Governor Curry, through Acting Ad-
jutant General A. S. Brookes, today
lieutenant and Bertrom H. Schwerdt-
feger second lieutenant. at Carlsbad,
Eddy county.
Incorporation.
Incorporation papers were filed to-
day in the office of Territorial Secre-
tary Nathan Jaffa by the Western
Construction Company. The New Mex
leo agent is F. c. Wilson and the New
Mexico headquarters at Santa Fe. The
Offices Of the company are at Wichita,
Kan. 1t is capitalized at $250000, di-
ators and directors are: C. H. Ritten-
house, 937 shares; j. R. Detweiler,
936 shares; w. A. Vincent. 625 shares;
A. NJ Jack. share, all of Wichita. and
F. G.. Wilson, / share, of Santa Fe.
District Court.
In the district court for Santa Fe
county, suit in replevin was brought
today by the National Mortgage and
Bond Company VS.. Sten Lund and the
Atchison, Topeka and Santa Fe Rail
way Company, for four carloads of
Ioala, Kan, cement, in all $40 barrels.
A writ of reDlevin was issued.
Cannot Tax Armories.
Attorney General Frank w. Clancy
has handed down the following opinion
on the question of taxing armories
that are hired for private dances, but
from which the rental is used for pub
lie purposes
Albuquerque, Nov. "a, 1909.
Major s. A. Milliken, Secretary, Sill
yer City Armory Board of Control,
Silver City, N. M.
Dear Sir-I have to acknowledge
receipt of your letter of the Goth inst,
in which you inform me that in order
to meet the expenses of furnishing,
heating, lighting, etc, the board of
control of the Silver City Armory de-
cided to rent the hall for various pur-
poses to which it is suited, and to
give, occasionally, ball or other form
of popular amusement for which an
admission fee can be charged, but
that it has been notified that it will
not be allowed to do so except upon
taking out license and paying a spe-
cial tax as for a place of amusement.
l note also the fact that you further
say, in the letter, that all funds OBJ
tanned from the use of the Armory
building are applied to the expense
of its equipment and maintenance.
I assume that the license and spe-
cial tax required must be under the
requirement. of section ALAG of the
Compiled Laws of 1897. | am of opin-
ion that the board of control and the
property under its charge are not sub
ject to any such tax under the cir
cumstances and conditions stated in
your letter. AS general rule, prop
erty of the government is not subject
to taxation, even when there is no
statute exempting it, but there is a
specific statute in this Territory, so
much of which as needs to be coneid-
cred in this connection is as follows:
The following property, and no 9TH
er, shall be exempt from taxation:
Property of the United States and of
this Territory, counties, cities, towns
and other municipal corporations,
when devoted entirely to public use
and not held for pecuniary profit.
Where all funds obtained from the
use of the Armory are applied to pub
lie purposes connected herewith, II
lieye that it cannot be said, in any
proper sense of the term, that the
,armory is held for pecuniary profit. l
have known of cases in New Mexico
where county commissioners have
rented the court house for such pur-
poses, the proceeds going into the
county treasury, and l have never
heard it suggested that, therefore, the
county ought to pay a tax The Ter
ritory is the owner of large quanti-
ties of land donated by Congress, a |
great deal of which is leased. and the
money paid for rental is devoted to
the public uses for which the dona-