Rocky Ford enterprise., 1911-12-01
TAXATION In oTERo COUNTY
BY ". 3. eos,M

those years of increase OF values the
| system seems to have been espec tally
for the large ranches not sold, for the
assessor to assess the property at
the anne figure that it was assessed
for the year before, and ii his neigh
Dor did execute his own schedule he
would be careful not to place values
on like property at a higher figure
than did the assessor. The same sys-
tenn seems to have been applied. dur
ing these same years as regards the
taxation of corporations, manufactur-
ers and merchandise. Many started
with small capital. their business and
property increasing in volume and
value from year to year, yet the as
sessment on the same being about the
same as it was the year before. In
all fairness TO the taxing powers, and
at the same time condemning the fair
ness of II, the same system is applied
to the dwelling property i'll our Cit
les and towns. The cost of their con-
struction was and is known by the
assessed and the assessor. He is not
acquainted with the system. he is in
formed that his property will only be
assessed at one-third its value. which
information is received kindly by him
and perhaps he kindly thanks the tax
ing officer, but time and seasons year
after year has wrought change, the
foundation is giving away. the roof is
leaking. the floors are badly worn,
the plastering is falling off. his house
has become old. dilapidatcd and OBJ
soletc, and values about gone. yet the
assessment is about the same as it
was the year before, except a substan-
tial increase upon the value of the
lot upon which the house stands.
The sytem of taxation of personal
property, such as live stock, house
hold goods. diamonds. silverware. etc.
seem to be about on nar with the
;axation of property heretofore men
toned. In many instances the ex-
emptions of the head of family cut
them all out regardless of the actual
holdings of the taxpayer. while the
actual value OF his personal property
holdings are far in excess of the ex-
emntion in value.
Alexander Hamilton in the Federal
ist No. IS says: There is no part of
the administrations OF government
that requires extensive information
principles OF political economy SO
much as the business of taxation.
Yet it would seem that this bust
ness of taxation has been carried on
from year to year in our county I'M
der Il most careless and unsympathct-
ic mancnr. So it has been all along
the line of investigation. From this
investigation the writer is OF the
opinion that if the taxable property
OF Rocky Ford was assessed at its
real and actual one-third value. the
levy could be reduced many mills;
and it just appearing by the papers
that the County Commissioners have
increased the levy of Otero County
some 20 per cent. ! may say and feel
sure that If the property of Otero
County. as it now is. were all assessed
at onc-third its actual value. that it
would show fully as large value as
it did before Crowley COUNTY was cut
off from Otero County, and that in
stead of an increase levy of 20 per
cent there might have been sub
stantial reduction.
1t may seem to some that this
statement is exaggerated. and would
have seemed so to the writer before
the investigation. but the deeper we
go into this question the more in
equitable and unjust the system ap-
pears. and it seems that all good citi-
zens who desire to be fair with their
fellow-men and who love their coun-
try and desires to contribute their
share to its support. should join in
the movement to equalize taxation in
our splendid county.