Albuquerque evening herald. [volume] (Albuquerque, New Mexico) 1911-1914, 1913-08-14

(SpcciRl Dirllatch to Evening Hereby
Santa he. y. A.. Aug. 1.-THE chief
topic of conversation among attorneys
and state officers Interested In taxa
tion matters here this week has been
the effects of decision recently hand
ed down by judge r.. l.. Medler IN the
Third judicial district In the case Of
Howell Crane. trustee W. w w Cox,
treasurer and collector 81 Dona Ana
county. The meeting 81 the state
board of equalization has attracted an
unufually iargc number of attorneys
aud county officers 10 the capital for
the past week or ton days and little
elise has been talked Of since the news
Of the decision reached here.
The decision. In brief. holds that
the taxation law enacted In the closing
hours of the last session of the state
legislature, specifically repealed the
Duncan tax law OF 1893. and ~ the
sAme time provided no method by
which the collection Of taxes for 1919
and prior years could be enforced oy
the county treasurers.
The case on which the decision IL
based grew out OF AN omnibus suit
filed by District Attorney Hamilton in
the Third district for ne collection Of
delinquent taxes Tor the past Ave
years Ia bona Ana county. Attorneys
for the deilnquenis fled demurrer
setting forth that as the law required
= different return day for the different
years an cmnimus action covering the
several years would not lie. Tho de-
murrer was sustained and the district
attorney al once Instituted separate
suits covering the dellnauencies OF the
different years
one Of the nrsi cases to come up
was that against Howell Crane, as
trustee. involving a matter of some
$4,000 taxea due IN 1910 Decision
was rendered for the plaintin, Treas
urer Cox of Dona Ana county, who at
once proceeded 10 enforce the collec-
ton of the tax by means Of advertise
ment and sale of the property
Attorneys for Crane AZ once petl-
toned for a writ of mandamus 10 pre-
vent the sale oi property upon the
ground that there WAS no Law under
which these delinquent taxes could be
collected II vas argued that the 1913
law specifically repealed the act OF
1893 under which IL was proposed to
sell the property. aud that the 1918
statute. while Il provided for the col
lection of taxes which might become
delinquent in the future, WAS utterly
INNOCENT of any clause which could
be construed into an authorization of
the collection of taxes due In 1912 or
prior years. II was argued that the
act must specifically provide that 70
was TO be retroactive ur the legal pre-
tssaa nj 81
intended
Judge Medicr. after listening tu cX-
haustiye arguments on the subject
granted the mandamus, and District
Attorney Hamilton, for Treasurer
cox. AZ once filed notice of appeal to
the state supreme court The appeal
has been perfected and both sides to
the controversy are anSiously await
ing nnal decision IN the matter,
Meanwhile the collection Of taxes,
in the counties comprising the Third
Judicial district al least. Is practically
suspended Tho collector ~ pona
Ana county IL specifically restrained
by court order from selling property
for taxes. while the collectors OF
Otero. Lincoln aud Torrance counties
have been advised by the district at
turney to postpone their advertised
sales from day TO day until iinal de-
cision In the case has been handed
down by the supreme court.
The decision In this case u sustain
ed by the court above, means ser
ious crisis for the state. Under exist
ing law county commissioners are for
hidden 90 use the money collected toi
taxes of 1913 for the purpose OF pay
ing the obligations incurred in thal
year, but must use the 1879 money foi
the payment of the 1913 expenses. II
the treasurors are unable To enforc'
the collection of taxes of 1872 anc
prior years and che counties and th'
state must subslst on such taxes 40 are
voluntarily paid. the state and th'
several counties are In predicamen
which could scarcely be more serious
The possibilities of the situation have
revived the rumOFs of an extra sesuioi
OF the legislature and it is said tha
the governor has been sounded on m
subject II is pointed out by lawyer
that the insertion Of hair a 0ozeI
words In Me 1918 statute would rem
edy the diHicuty and that this coul'
be done In a very short time. Whethe
tho governor would be inclined 60 al
low the legislature 20 consider IN
county salary question aud othe