Albuquerque morning journal. [volume] (Albuquerque, N.M.) 1903-1926, 1914-06-30
BRIDGE DISPUTE
SUDDENLY TAKES
ON NE VI PHASE

SPECIAL pisrArCH 70 NoNEiNs iouNsALi
Santa Fc June 29.-Thc dispute
over the three bridges over the Pc
COS in Guadalupe county has assumed
new phase after everything was
deemed settled by the highway oom-
missions offer 10 pay part OF the
cost Of the hr dye at Fort sumner
The limitation on the tax rate for
has made the contractor to whom
contracts were awarded reluctant to
undertake the work
Bat Attorney General Frank W
Clancy, in an exhaustive opinion to-
day, dispelled all doubts as to the
right Of the county commissioners to
make the levy large enough TO pro-
duce the $4,000 for each fiscal year
which counties in Glass 3 are autho-
rizcd to raise for bridge purposes,
The Opinion.
The opinion is Of great Importance
to an counties and SAYS
Honorable c. w. G. Ward, District
Attorney, Las Vegas New Mexico.
Dear Sir. | have received your
letter Of the 9th instant, inclosng
another from the commissioners Of
Guadalupe county and copy of your
answer thereto. The principal Ques-
ton considered in your answer to the
county commissioners as to which
YOU desire my view, as ! understand
it, IS the limitation on the amount Of
tax which can be levied under the
provisions Of Section 4 Of Chapter 80
Of the Laws Of 1913 for the purpose
of paying for bridges 1t appears that
under the contract contemplated or
made by the county commissioners 4,
will be necessary for the county to
pay S30,O0OO0 for bridges during a
period Of three years. and the doubt
which you express is as to whether
in substance the tax TO be levied may
be sufficient to raise the sum OF $lO,-
10000 every year. or must be limited
TO levy which would produce that
amount every year If 1t were all col
lected, experience having shown that
only about so per cent will probably
be collected. | assume that Guadalupe
county falls in Glass b
THE first impression which one
would have upon reading Chapter 80
Of the Laws of 1913 is that the legis-
lature intended to enable the counties
of Class B to raise the sumo Of SlO,-
10000 per annum to pay for the
bridge or bridges contemplated by
that statute, and ! believe that %
careful examination Of the statute,
and a comparison with the earlier act
of 1899 will Justify a conclusion that
the first impression is correct.
In Section 4 Of said Chapter 81
the board of county commissioners is
directed to make. levy and assess n
( tax upon all taxable property in such
county In the amount deemed proper
for the construction OF such bridge
/ or bridges II that were all there
icould be no doubt that the levy to be
made was committed entirely to the
discretion Of the board Of county
commissioners. but there follows a
proviso that no tax shall be levied
in any county in any one year In eX-
cess of the following amounts. among
which is the sum of 100000 for
Icounties IN Class b.
Section g of the act prohibits the
lcounty commissioners from entering
Into a contract for the construction
| OF bridge or bridges requiring the
expenditure of more than three times
the limitation of the annual levy pro-
vided for in Section OF this act.
/ This section indicates that the legis-
lature Intended that there might he
an annual expenditure ~ TO the full
amount of 100000 in counties of
Glass b. and in order to reach that
limit il would be necessary TO levy the
tax al a higher rate than that which
would produce 100000 II collect
ed in full, II there is certainty that
the collections will not be in full
In addition to this, examination
Of Chapter ~ OF the Laws Of 1908
viii show similar limitations as to tho
tax levy with an additional provision
that no contract should be made in
excess OF the limitations for the an
lnual levy and in the event that an
Inual levy does not produce the re-
ouired sum. then authority was given
to levy and collect a deficiency bridge
tax in the next annual levy Of the
board In the act of 1913 there is no
provision for the levy Of deficiency
tax. and this omission Of what had
been contained in the original act OF
1893, emphasizes and corroboratcs
the correctness Of the view that the
legislature intended to enable the
counties of Glass b to raise 100000
year to be paid by three annual
taxes which taxes must OF necessity
be made at such rate as viii pro
duce the required sum.
FRANK W. CLANCY,
Attorney General"
s-uuuItfutton nnnrd 10 Meet