The Tucumcari news and Tucumcari times. [volume] (Tucumcari, N.M.) 1907-1921, 1914-04-01
STATE TAX LEVY
TObE III MILLS
SUCH Is THE OPINION OF THE
STATE AUDITOR, J. c.
meclELLANp.
BASE ON ADVANCE ESTIMATE
Three and one.Haf Mills Was Re
CURED for the Year 1914
Legislative A~ppropria.
tions Heavy

70 the opinion OF State Auditor Joe
McClelland. expressed in q letter he
has written TO T. c, Ottinger, chair.
man OF the board OF county commits.
sioners OF Caddo county. In which he
explains the reason why the levy for
1913 was fixed at three and one.half
mills, the limit allowed by the constt
tuition.
The opinion OF Mr.. McClelland is
based on the estimate OF the total
valuation of taxable property and
money TO be secured By the state from
sources other than direc, taxation.
The letter OF Mr.. McClelland is In
response TO request for information
concerning the necessity OF making
the present three and one.half mill
levy, and In dealing with the tax stu.
alton, he says In part:
The state board OF equalization.
from the annual statements OF assess.
ment, received from the various coun.
ties. and from reports OF the public
service corporations. determines the
total valuation OF taxable property In
the state. The board also makes an
estimate OF the revenues that will be
received during the year from sources
other than by direct taxation and an
estimate OF the amount OF deiinuuent
taxes. Upon this estimate a levy is
then made In an amount necessary
20 cover the total amount Of appro.
priations made By the legislature. In
other words, the legislative appropria.
tons govern the levy.
The total appropriations made by
the Fourth Legislature 10 be raised
by the 1913 levy we're:
In round numbers ........s 3,s4s, 900
To this amount the 90 per
cent is added TO cover de.
linquent taxes ........... 7sa. 900
Making a total OF. .s4,737,0OO
From this amount Is deducted
the estimated amount that
will be collected during the
year from sources other
than direct taxation. 900. 81, 900
Leaving .s3,ssb,VJO
for which a levy was made.
THE total valuation OF taxable prop.
erty In 1913 was si.il7, 000. 900 and
the levy necessary against this amount
20 raise the s3.s2G. 900 is three and
o~ne-quarter mills. To the levy made
each year for state expense is added
a one-quarter mill levy for the aid %
the common schools. which is distrib.
uted according 10 the scholastic BOP.
ula,ion among the various counties.
"An analysis OF the appropriation
covered by the 1913 levy discloses the
necessity OF a thre- and one.quarter
mill levy for that year. or the amount,
s3.9is,0 900 appropriated, : 1907 900 wal
for the unpaid obligations and appro.
p%riatlons made for previous fiscal
years. This deficiency appropriation
may be classed as follows:
Lands and buildings. ....s 300 $780,
Legislature .............. 22s, SSO.T0
judiciary ............... lO5,2IS.33
moo l,eSo.sO
Corrective, penal and eie.
mosynary Institutions. 25s.462.45
Administrative .......... $40. 29G. SO
Interest on funding bonds $4,000 90
Total sl.09S, 1898
THE amount appropriated for the
current expenses OF the state for the
year covered by the three and one.
quarter mill levy is 81. s 1884 20. and,
classified as aboeS would show:
Land and buildings......s l4s,a57.o5
Legislative .............. 25,0 0 90
Judiciary ............. 1880. 90
Schools ...... 662. $500
Corrective, penal and ele.
mosynary Institutions, 9i6,05s.75
Administrative .......... S79,5l3.49
Total 81, $50, 1j4.2s
III Sill be observed that the levy
cover appropriations OF 100000 for
public buildings and lands. sl49, 900 OF
which is included In the present fiscal
years appropriation. Prior to this year
most OF these expenditures were made
from the revenue derived from the