Albuquerque morning journal. [volume] (Albuquerque, N.M.) 1903-1926, 1910-01-13
THINKS THE MIDDLE
WOULD ONLY Be
MADE MUD
FULL VALUATION WOULD
MEAN HEAVIER TAXES
Albuquerque Man Says 1t
Would Not Stop Tax Dodg-
Ing and Would Only Increase
Burden on Small Owner.
Editor Morning Journals;

Editor Morning Journal;
l have beer asked whether 1t would
be better to return all property for
taxation at its fun value or not. II
had been asked whether it were
better to be cold or warm, l should
consider the latter the more sensible
question, Too many factors enter into
both TO entitle the seeker after truth
to q definite answer. Taxation IL
talked of on all sides and by people
whu could moi pass an examination on
how taxes are levied, assessed and
collected and disposed of, 1t Is not
very much to the discredlt of anyone
thar he is ignorant about this. Tie
reereant representatives Of the people
have designedly obscured the question
of taxation and befogged it in such
Stygian density that the man in the
street gives II III about four minutes
after he has attempted to master il.
The New Mexico statutes are studded
with paragraphs giving this and that
board powers OF taxation aud the
muddle is mud Itself. Cities ca. levy
up to one per cent for ALL purposes.
but interest on bonds Is evidently con-
sidered to be additional to ALL pur-
poses and IL provided for by other
laws. Counties can levy up to one
half per cent for general purposes aud
one-fifth of one per cent for repairs
10 court houses and iails, and interest
on bonds is provided for elsewhere.
County school directors can levy one
half per cent for general purposes and
up to one and one-half per cent under
certain restrictions. The territorial
auditor Is authorized 10 levy three
tenths Of one per cent Tor schools with
certain restrictions as to its distribli-
ton. Boards of education In cities
can levy one per cent, the cattle sani-
tary board thirty-five one-hundredths
Of one per cen on all cattle: the sheep
sanitary board can levy one per cent
on all sheep, ana finally, to cap the
climax Of independent lcvying author
tiles, the territorial auditor Is especial
ly authorized at each session OF the
Legislature to levy n sufficient non
10 cover all the appropriations made
by that august body of misrcpresenta-
ti.cs.
But there Is still another power in
this matter, and this perhaps. while
not having the authority to make a
levy. is the most pernicious of all the
powers that prey OF the hapless body
of the people. / refer 10 tho torritor-
ial board Of equalization. which has
the absolute power to make or mar all
the cnterprising work of the lesser
taxing powers. This board Is appointed
by the governor BY and with the adj
vice and consent of the railroads.
They fix absolutely the taxation of the
railroads and the county assessor sim
ply registers their action in the prem
Uses. II may be noticed that the rec
concentrations of the district attorneys
were treated with contempt by this
august body. after a hearing which
was literally attended by the repre-
sontaiivcs Of the special interests Of
the railroads and one OF tho board Is
reported by the press MS having said
that they could not find "a single tax
payer who vas in favor of the dis
trict attorneys program. ! suppose
OF the people who may read this
were asked their opinion: / wasn't.
but certainly the rest of YOU must
been. 1t should be noticed,
however. that the railroads were quick
to perceive the menacc to their inter-
b. an increased valuation which,
would extend 20 all classes OF proper
ty. And very easy to see why. The
railroads are assessed nj from ten 10
fifteen per cent of their actual value
lille every owner Of a little thou
'a~ nd-d0llar nome pays OF a valuation
VI forty per cent.
What good will IL do. therefore. In
face Of this vast complcNity OF
interests, 10 increase the valuation
rhe railroad and other large interests
would escape IL as they always DO;
sheep and cattle boards would
largely by IL. the windjammers
n the legislature would wink at each
,thcr ana open wider the capacious
,ofk barrel the schools would benefit
argely; the cities ana counties. being
limited 10 a certain rate of levy. would
,enefit but little. 1t is not within the
pounds of reason to suppose that
hosc taxing powers would be long
.ontcnt with a lower rate, although
Producing as much as now, when such
vide. green, lush meadows we're
brown open 10 their tax eating appe-
ties. and we would soon be facing the
from another point of view
nd probably again find ourselves in
he grip of the same old dragon.
Taxation les too intricate a PROPOSE
lon to be disposed OF thus superfi-
tally, and those who want TO acquire
ONE knowledge OF tho subject will
the road long and toilsomc.
". T.. MErCALF.