Albuquerque morning journal. [volume] (Albuquerque, N.M.) 1903-1926, 1914-10-27
CLANCY UPH0[DS
OCCUPATION TAX
IN ABLE 0P |N|ON
Attorney General Turns Down
Plea of Double Taxation
and Answers Argument Of
TuIarOSa Druggist,

Santa Fe. oct. 2G.-That the oc-
cupation tax is not double taxation
even II levied on those paying 4
property tax, is the opinion handed
down by Attorney General Frank W.
Clancy today who incidentally nti-
mates that Ad. H. Richter a druggist
of Tularosa. Otero county. who cali
ed forth the opinion. is stretching Il
when he saws that taxation in New
Mexico is nothing but corruption,
fraud and oppression.
The opinion. which is straight from
the shoulder and Of much interest, is
rs follows.
corruption. Fraud and Oppression"
mir. Ad. II. Richter, Tularosa, New
Mexico.
Dear Sir: | have just received
your letter of yesterday, and ! SYM
pathize greatly with you in your feel
ing with regard to what appears TO
YOU to be nothing but corruption,
fraud and oppression but ! am not
able to agree with YOU that the tax
alton matters about which you COM
plain and which appear 10 you to be
20 unjust are really of that character.
have no doubt that. as a matter OF
law. an occupation or license tax inn
posed upon merchants. Is something
entirely distinct and apart from the
general property tax imposed upon
property which the payer of the tax
may have. whether that property Is
used in the business upon which he
pays the license tax or not.
IAN merchants Of all kinds in
New Mexico, under the law, are re-
qured to pay a tax upon the average
value of their stocks of merchandise
during the preceding year, and in adj
dition must pay the license tax which
is graded from $40 per annum for
merchants whose sales do not exceed
$4,000 up to $3.50 for those whose
annual sales exceed 100000. Keep
ers Of hotels or inns are required e
pay a license tax. but in addition,
they are taxed upon any property
which they own, whether used in their
hotel business or not. The owners or
managers of buildings used for the
aters, public halls and public enter,
tainments. must pay a license tax,
but the property itself is also taxed
Druggists Are Merchants.
you ask whether druggists else
where in New Mexico pay an occu-
patton license besides the druggist IL
cense and taxes on property. ! have
not inquired particularly about drug
gists. but | understand that they all
come under the general head of mer-
chants, ana all merchants are sub
iect to the occupation tax and ! have
no doubt that each one pays not only
for his license as pharmacist, hut
also his occupation tax for the privi-
leee Of doing business as a merchant.
If any of them do not pay such tax
and their property tax besides, II is
due to the negligence Of county Of
ficers.
you say that You wrote to Judge
Pope about the constitutionality OF
these tax proceedings, and that he
advised you to employ a lawyer ana
bring the matter before him. You
appear to think that there was some
thing wrong about this. but when you
reflect that a judge, before whom
cases may come for adjudication
ought not to make up his mind be-
forehand as to any particular matter
YOU will see that it was perfectly
proper for him to decline to express
any opinion in advance,
you say that you have also writ /
ten to the secretary of state ana TO !
the attorney general Of the United
States at Washington on this subject, !
but | anticipate that any answer you I
receive from either of those gentle |
men will be to the effect that the |
matters you complain of are purely /
local in character, and that they can |
not with any propriety. give you adj I
vice or express opinions about mat
tiers which fall entirely within the |
jurisdiction of a state.
As 10 Double Taxation.
Your idea that your payment of |
an occupation tax as a merchant and t
the payment of a tax upon your stock
Of merchandise constitutes double
taxation, does not appear to me to
be well founded The one is in the |
nature of a tax for the privilege or
right to carry on a particular KIND OF
business, while the other is not taN
upon the same thing, but upon the
property which may be used in that
business. Any wrong or injustice