Albuquerque morning journal. [volume] (Albuquerque, N.M.) 1903-1926, 1910-01-11
MEMBERS or BOARD EXPRESS
WILLINGNESS TO ADOPT ANY
BUSINESS LIKE PLAN OF REFORM

IeentiB appointed hy hlm The com
niesion does uot attempt amy analysis
or conditions. because their opportun-
stY for careful WORK h0s thus far been
too limited. The 0ulg direct recon
incubation made is that the board 81
equalization make p searching Husesti-
cation ita iL. cause tie present com
mission ~ make tt % appoint mother
commission t. 90 the work with the
fun authority of the board and the.
object Of presenting q sweeping re-
port at ths midsummer meeting % the
board.
The report follows
January 1919
Hon. George Curry. Governor,
Santa Fe. New Mexico.
Dear sir-Thi~ commission appoint
20 IS your during December last for
lhe purpose OF making an intestls-
alton into ~taxntion conditions 10 New
Mexico and the assessment Of prop
rftV therefor. has held one meeting
that 81 December Is. IA which %0rgani-
ztion YVES effected with the election
of J. \. Lea ~ Roswell as chairman
Realizing fha imppssibiiifv oG MAX
INK ans careful and authoritative re-
p0rt 10 the board 81 r~unaiigAti0m With
IN The Hlmted tim before the meeting
Of hat board 90 J%anaary ~. and he-
ing uncertain as 20 the scope which
the boafi of equalization desired the
investigation 20 take. this commission
has done nothing further than, first
a. secure the reports ~ sire various
TAX commissions and reNeuu" depart
mfnfa ~ the several states and the
methods followed ln the assessment
and collection 81 taxes. and. second
10 make % superficial examination ~
uur local taxation conditions as showr
ht fh, records OF the affice of thc ter
r~ituriai travelling auditor
Thr reports az thp tax commissions
commissioner Of taxation and boards
of e~quafzatiana Of lhe several states
show that. with hut a ftm exceptions
these states are having much the Same
conditions and tins same character of
problems 10 contend Hith - sre now
found existing in New Mexico
Thtee reports show that to more
than on, or the states conditions ate
tending the assessment and collection
Of taxes ara wen more unsatisfactory
and Irregular than is the case in Sew
Mexico In every instance however.
where the efenue system Is not SAT-
.i%sfaetors vigorous INVESTIGATIONS are
being pushed forward looking 90 re-
form. and even such preliminary eN-
animation ls wH have been able ~
make ls sufficient 20 convince as that
an equally vigorous inquiry into our
own conditions looking 10 some early
REMEDY uf eNlstnuE evils, Is urgently
needed
A. h. Nah known. our prnpertt is
uuN returned ~ such "a fillCuinurlt
llow valuation nH 20 make necessary a
very high taN rate. which of itself, BE-
a serious detrimemt 90 tnc develop
ment or the territory. Moreover u is
doubtful III any equitable assessment
of fnxes can he had go long ass rrop-
erty returns are mode upon other
basis than tina ~ actual valuation
The fictitious Naiuts upon which our
returns are now made lend themselves
10 almost every character ~ evasion
Of taxation on the part Of those who
d.str, ca escape taNation, % To many
ana utmost inevitable violations 80 iAw
en tnr port uf DlX Hs-essors and COLI
ietfois it appears tltat there is nA
nllsrpusffuftiru iass!hl, ~ ihs exist
lug lHW which requires that ul prop
rrtf he returned at iis scuual value
'lprn igr oath 80 the owner making
fhe iafuru and the uafh ol the assessor
receiving lt
Do has been slerfsted th1t il might
hr anwsec ta enforce t5t assessment of
taxes upon HrfaHl RailaNUu sO IONS
is tho present niah Limit to- the rate uf
tHxa'iou exists b tnat the enforce
mant 81 Assessment upon the hasie uf
Hsiuai valuation SHOULD bt drinH 80 uut
ga auth limo as d lowe maximum
limit mar Dc placed to tAH rate of take