The evening herald. [volume] (Albuquerque, New Mexico) 1914-1922, 1914-07-23
OCCUPATION TAX IS
COLLECTIBLE BY
THE CITY
Attorney General Finds NUM-
cipality has Been Right in OPP
Grating Under Law Cited by
Clerk Hughes.
SETTLES QUESTION
RAISED

The occupation tax ~ legal anu
the city has a right TO collect u.
That b. the gist of an opinion re-
pcivcd today by city Clerk Thomas
Hughes from Attorney General
Clancy, which reyorscs In an import
ant particular tho opinion sent by tho
attorney general the other day.
When the attorney general wrote the
early part Of the week that the city
had NO right to collect the tax, but
hat Il was collcctible by The county,
lac was giving an opinion based on "A
statute earlier than The one under
which the city government had been
collecting.
CITY Clerk Hughes wrote Ca the at
torncy general again and received
the following reply today:
Santa Fe. \. NJ, July 22.
Thomas Hughes, city Clerk.
Albuquerque, n. NJ.
Dear Sir.
have received your letter Of yes
terday calling my attention to chap
ter 1911 of the Session Laws OF 1903.
FOR which | am Obliged 10 You. as
hat chapter had entirely escaped my
memory when 1 wrote TO you recent
Is with regard TO occupation taxes.
and | wrote you In such haste that
! called attention only TO the earlier
statutes, with which / have been IA
miliar for years.
think there can be no doubt that,
under that statute OF 1903, the city
%treasurcrs are authorized 20 collect
an occupation taxes such as those for
which provision Is made by Section
ii4t OF the Compiled Laws Of 1897
n the amendments thereto. / VIII
send you copies Of the two published
volumes of opinions OF this Office and
you will sec, by reference 10 pages
~ ana 81 Of the earlier volume. tha'
nearly five ear ago I had occasion
10 consider this statute.
As To- tho legality of the tax. I do
not see how there can be any rcas-
enable doubt. II Ger ainly was quite
within the power of the legislature
Ia provide for such aud there Is
nothing in the state constitution
which takes away or impairs thai
power OF the Legislature, on the com
trary Section . Of Article VIII dis
tinctly declares that the legislature
may provide Tor the levy and gollcc-
tion OF license taxes. and by the next
section that the enumeration OF sub
jcctA of taxation IN the preceding
section shall not deprive the %legisla-
ture of the power 10 require other
subjects to Doe taxed In such manner
as may be consistent with the con-
stitution.
Yours very truly.
FRANK W. CLANCY,
Attorney General.
Retail merchants all over thc state
have been questioning the legality Of
the income tax. as collected by mu-
inequalities especially, and ia this
city the same doubt as hung over
the operation of the law In other
places was In evidence. city Clerk
Hughes laid the matter before the
attorney general in order Co settle
the question, not only for the Alhu-
qucrquc authorities. but FOR the state
Retail Merchants association, which
at the Ration convention called for a
ruling on the matter.
In this city most uf the merchants
have paid their occupation tax. but
there have been about a dozen who
questioned the right To collect 1t and
have held up payment, aud In view
~ the question raised the city gov-
eminent has not been pressing them
In view OF the attorney generals
ruling Il g. expected that an question
uf tho city's right to collect will be
settled ih ~cvcryone's mind.
II will be noted hat the attornos
general refers to collection of the taa
hy the city In this cts
I the occupation las as g. the cas-
with NIL other taxes. IL collected by
the city clerk for the city treasurer
The clerk deposits the money takeI
IN to the city treasurer credit N
other words. the city clerk acts. Ia
cnsct, as tho city %treasurur's dcput,
or collector.