Albuquerque morning journal. [volume] (Albuquerque, N.M.) 1903-1926, 1910-10-08

listed as now confront us-where The
duties imposed by its laws were such
that they could not be complied with,
either through lack Of time or large
volume Of buslness-to increase the
force.
In the older states in order TO So
cure t-horoughness in the natter Of
assessment Of property for taxation
purposes, you win find that the size
Of the tax district or unit has been
decreased to such am extent that the
principal can handle the business OF
the district without The assistance OF
deputies.
Suggested Remedies TO Better CoDdi-
lions in New Mexico.
If the units are too large in our
territory, why would it not be the
proper method, 60 create out Of the
present unit, say, three tax districts,
based upon county commissioned dis
tricts, and providing that as the
county grows in wealth ana popula-
ton and the duties OF the assessor in
any single district becomes too heavy
\ to perform that additional districts
be created
1t would certainly seem that this
would lie the better plan than to have
just one district in each county, with
only one assessor and a field SO large
| lllfl llN RhiiilbA lfN99hhlf 1tNkA a tN
now required by our statute.
In order to further insure the Sc
| curing of true and complete lists Of
al property In the respective districts
thus created, the assessor Of each tax
ing district should be supplied With
what might be termed tax maps" of
such districts upon which each sep
aratelN assessed parcel Of land should
be shown, its boundaries aud area as
well as the name Of the owner
Thirteen states have provisions by
statute for maps OF this character and
thirty states. even though not required
by statute, have put them in use.
In such states where these district
tax maps are authorized by statute.
the expense of same Is as - usual thing
borne equally by the state aud the
county,
To still further insure the full lists
of all property. the local officials per-
forming these services should be
supcrvised by some central taxing au-
thority. either in the shape of a tax
commission or some state official,
whose representatives, would during
the time allowed for making assess
ments, March /, to June 80, spend AZ
least one week or more whore condi-
lions required, with each of such dis
trict assessors, ~instructing them i'm
their duties, passing upon their quail
tications and requiring that they per-
form their duties as provided 10y law.
Objection To- the increase OF the
number Of assessors n the superVis-
ing agents viii be made on account
OF the increased expense. but it given .
Il fair trial it is almost certain this in
creased expense would be insignificant
as compared to the great benefits
that would be derived in the way of
Increased revenue that would be real
ized Ey reason Of the listing OF prop
erty that now escapes taxation entirely
and the cqualizing and return under
proper classification of all property.
In addition to the objection on ac-
count of expense, the question might
also be raised that it would be an nj
most impossible undertaking to or ,
gstnize and train the assessors under
the supervision of a central taxing Il
thority. but while it would take time
to do this, it could be accom- )lished
and improved conditions would doubt
less become apparent during the first
assessing period after a systematic
method was put in force.
1t would not be entirely in the shape
Of an experiment, as it has been dem
onstrated under the travelling auditor
net, that county %trcasurers can be or
sanized, uniform accounting estab-
prompt settlement made with
the territory and a greatly increased
percentage of taxes collected and no
money lost to %taXpaycrs, through dis
honest or incompetent officials.
Following the securing Of the list
ing of all property subject to taxa
ton, would be the question Of Valu-
and over this there is Il great
1iFfgrpufH pc NDfufou ppf tnlN bp-
tween the taxpayer and the present
taxing authorities, but also between
the taxing authorities of one county
and the adjoining county where values
ana conditions arc the same,
To avoid this difference of opinion
and to secure uniformity IN this dircc-
ton, It would seem desirable that a
scale of values ON an classes OF prop
cry should emanate from only one
sCourcc-u tax commission. the board
of equalization, or somc similar body
ON personal property, sue as live
stock, bank stocks. collaterals and Sc
ruritlcs of various kinds. railroads,
telegraph and telephone INES, certain
classes OF lands, the output of coal
the production of minerals,
lumber, etc. such a scale of values
fixed and certified to local assessors,
some ccntral taxing authority.
" VNlN iIi0Nlit e. Just anu iIhlAfAfi' NH
easement ON by far the larger por-
ton Of the taxable property of the
territory if such values We're extended
true and correct lists obtained iu
manner as before referred 10. l.,
ON other classes of property. where ,
depend largely upon local com
a somewhat more elastic pro-
ision would have 10 DE in force.
For Instance. as in the ease of agri-
cultural lands, which although of
iQual productiveness, yet 10y reason nt
location, railroad facilities. ETC., would .
result i'm a difference ass to actual
.alut.
This would also be true ass TO the
and real worth of city and town
property. but it would seem chat these
Obstacles could te overcome by the
central taxing authority" fixing min
values al which those classes
IF property should be returned for
AVIATION. and especially so with regard
10 agricultural lands.
In sections where values We're
greater than the minimum. So fixed.
he extent or noun of such greater
10 be determined los the local
aying authorities. under the super
-ision of q representative of the CEN
taxing authority.
Should the methods as outlined be-
pat in effect il would result in am
quail and just assessment of not less
han ga per cent of the property of =
he territory. ,