Albuquerque morning journal. [volume] (Albuquerque, N.M.) 1903-1926, 1913-03-03

NtfAHt ~ iffINiAN liNUAAlUlAlHs INlAH
nerships. companies. associations and
corporations to furnish such informa.
tion as the board may prescribe con-
cerning their capital funded or other
debts current assets. liabilities, prop
erty and the value thereof. earnings.
operating and other expenses, taxes
ana other charges and any other facts
which may be neediul or desirable to
enable the board 20 ascertain the value
of and relative burdens upon. an
kinds and classes Of property in the
state.
Seventh. To SUMMON witnesses 90
appear and testify. and To compel Wit
nesses to produce records and docu-
ments relating to any subject or mat
ter. which the board has authority to
investigate or determine and, In case
of the refusal Of any witness to conn
ply with the order Of the board, the
board may, through any district court
or the supreme court of the state
compel obedience on secure the pun
ishment of the offender as for CON
tempt of court.
Eighth. 70 visit the counties In the
state in person, or by agents as here
matter provided. for the invcstiga-
tion of methods adopted hy county as
SCISSORS and county boards Of equalza-
tion In the assessment OF property and
the equalization of taxes. and to re-
quire the correction by such county
officers of any wrongful assessment
or failure tn assess property.
Ninth. To administer oaths o. wit
nesses and any witness who shall tosti-
fy falsely before said board. or amy
of It's agents. shall be guilty Of per-
jury ana punished therefor as IN other
cases of perjury.
Tenth. To investigate all COM
plants which may be made OF Illegal
unjust, excessive or unequal taxation,
and to raise or lower any assessment
Of property in any county, whether
complained Of or not, which shall ap-
pear TO be Illegal, unjust. excessive or
unequal
Eleventh. To examine and test the
work of the county assessors and of
county boards of equalization during
the progress Of the assessment. or at
any time thereafter when necessary
and convenient. and il. in the iudg-
ment Of the board. any property has
been omitted or has not been assessed
according to law. the board may. by
order in writing. direct the correction
Of such assessments and II shall be
. Il ..F
boards Of equalization to conform to
the order of the state board
Twelfth. To have access to the
records and files OF any state. coun-
ty. municipal or other public officer
whenever the hoard shall deem il
necessary or advisable, Ia order fully
TO inform itself as to any matter con-
nected with the discharge Of its du-
ties
Sec. 2. ANY assessor or member Of
anv county board of equalization, on
county collector who shall wilfuily
neglect or refuse 10 OBEY any order
Of the state board Of equalization shall
be guilty of a misdemoanor and on
conviction, punished by imprisonment
of not more than one year or by fine
of not less than one hundred dollars.
and shall he removed from office.
Sec. 3. II the state board OF equali-
zatlon shall. at any time ascertain
that property has been omitted. or not
assessed according to law after the
tax rolls are in the hands Of the coun-
ty collector the board shall require
the county collector to add such prop
erty to the tax rolls and to extend
thereon the tax the same as with re-
gard to any other property
Sec. 1. In order fully to discharge
the duties imposed upon the state
board Of equalization, said board Is
authorized TO employ special agents
not exceeding eight In number, not
more than half of whom shall belong
TO one political party, who shall, as
representatives of said board and un-
der its instructions. visit the sevefal
counties Of the state and exercise the
powers and discharge the duties here
inbefore conferred and imposed upon
the state board of equalization IN All
matters relating to the assessment or
property and the collection OF taxes
As fully as the members of the board
might or could do If personally pres
emf. and to make reports from time
To time as the board may direct Of
all their transactions as such agents;
and especially IN case of refusal or
neglect on the part OF any county Of
ncer to comply with an order Of such
agent. to report the fact Immediately
ia the state board Of equalization,
which shall be considered at all times
as in session for the purpose Of re-
cefvine such reports and taking action
thereon. Each agent shall under M
structions from the board Of equaliza-
ton visit every precinct in any coun-
tv to which he may be assigned ny
the board, and as rapidly as praciic-
able. examine, inspect and familafIe
himself with all property in each pre-
cinct and ascertain and estimate the
quantity and value thereof, ana ae-
vote his time TO q continuation OF such
examination and inspection so that ne
may have continuous and continuing
knowledge Of any changes In the
quantity or value Of any Of the prop
erty within the counties to which he
NAV be assigned No such agent shall
discharge the duties Of his position
IN the county Of his residence, ana
they shall be paid each compensa-
ton Of two thousand four hundred
dollars per annum. together with ac-
tual and necessary travelling expenses
including hotel bills. when away from
aff.otnI Atsptpaco