Santa Fe new Mexican. [volume] (Santa Fe, N.M.) 1898-1951, 1910-01-08
ASSESSMENTS
AND TAXATION
District A+to--Ave Ado-t ";
gor e. an4 Jaa
s41tGs,ety.
But Board of Equalization Must
Take the Leadin
Policy

Eleven of the thirteen district at
torneys of the Territory attended the
| convention of district attorneys yes
terday and there were vigorous ex-
Eressions of opinion which resulted
| III he unanimous adoption of the fol-
| lowing strong resolutions:
Up to Board of Equalization.
Whereas, all classes of property in
New Mexico are generally and syste-
matically undervalued in the assess
| ments for purposes of taxation in all
OF the counties in the Territory anG
| in the greater part of them at not over
one-third of the actual cash value;
And whereas such under-vauation
of property for the purposes of taxa
itch necessarily entails a correspond
.ng!y higher tax rate, which tends to
; dIscredlt the Territory generally with
all persons living beyond its limits,
and to discourage immigration, the
Investment of capital and the devel-
Gpment of the resources of New Mex
leo and creates false impression as
to our wealth and taxation
And whereas, a systematic assess
mont of all such property at its full
cash value in accordance with the
statute would in no way increase the
burden upon the tax payer, as a high
er valuation would be followed by a
proportionately lower tax rate there
fore,
Resolved, That the only complete
and satisfactory remedy for the pres
ent condition of general under-valua-
ton Of property throughout the Ter.
ritory for the purposes of taxation, is
to he found in the strict enforcement
of the statute which requires the as.
S@ssment of property at its full cash
value;
Resolved further, That as the stat
ute of the Territory commits to the
territorial board of equalization and
fixing of the valuation for the purpos-
es OF taxation upon all property be-
longing to railroad, telegraph, tele-
phone and sleeping car companies do
ing business within the Territory, that
it is the duty of that board to fix
such valuation of such property at it's
full cash value, and until and I'M
less said board will so fix the valua-
ton of said property it is impossible,
without gross injustice to other tax
payers, to fix the value of other tax
able property in the Territory at its
fuli cash value as the law requires
OF all county assessors, and the said
board is urged and recommended to
comply with its duty in this regard.
Resolved further, if the territorial
board of equalization at its next meet
ing shall fairly and properly perform
its duty in fixing the valuation upon
property above referred to, as re-
quired by law, that every district at
torney in the Territory will make it
his duty to see that the assessors and
boards of county commissioners fully
comply with the law in assessing all
other property at its full cash value,
and in the discharge of that duty. the
district attorneys, in case of failure
on the part of the county officers, will
institute the necessary proceedings in
the district courts for the removal of
the offending officers.
Resolved further, That the attorney
general, and the district attorney re-
siding at Santa Fe, are hereby ap-
pointed and constituted a committee
to present these resolutions to the
board of equalization at it's meeting
on January 10, 1910, with a view to
securing the action herein outlined.
Assessors Must Visit Precincts.
Whereas, the county assessor is re-
quired by section 4032 of the complied
laws of 1897, between the first day of
March and the first day of May of each
year, to ascertain the names of all
taxable inhabitants and all property in
his county subject to taxation, and
that to this end he shall visit each pre-
clnct in his county and exact from
each person a statement in writing
showing his property subject to tax
alton, and to file with the lists of each
precinct his affidavit stating when he
visited such precinct, how long he
remained there attending to his of
ficial duties, and that each assessment
was made form the original lists and
personal knowledge and not taken from
any previous list Therefore:
Resolved, That any failure or neg
lect on the part of any assessor fully
to comply with the requirements of
said section, constitutes a proper
ground for his removal from office
and that the district attorney Of his
county shall institute proceedings
looking to that end.
Indictment for False Assessment Re-
turns.
Resolved, That, in every case in