Albuquerque morning journal. [volume] (Albuquerque, N.M.) 1903-1926, 1914-08-19

proved. II is for the people to decide
whether they desire to leave to thu
legislature the determination Of THU
important question A very simpl,
solution OF the complications which
would ensue II the legislature failed ts
act in January might have beer
reached by the authors Of the amend
ment with the condition that the state
board of equalization should remain
until otherwise provided by law. by
this means they could have obyiated
what Is now a serious objection 10 the
amendment.
Callfornia's system.
Mr.. Wilson then proceeded at con-
siderable length to contrast conditions
between those in New Mexico and
those in California. He drew at the
outside the attention Of the associa
ton that New Mexico has no great
commercial and Industrial centers ms
has California.
In summarizing his remarks Mr..
Wilson deduced the following conclu-
sions
1.-The amendment IL valuable in
removing restrictions from Legislative
action and in permitting classification
OF subjects of taxation in place of the
ineffective and inequitable general
property tax system to which our con
s;itution has limited New Mexico.
1.-The omission from the amend
ment Of provisions that the power Of
taxation shall never be surrendered
suspended or contracted away" and
that taxation shall be uniform within
the territorial limits OF the authority
levying the same and shall be levied
and collected for public purposes
only or expressions TO the same eff
feet. is dangerous in the extreme
9.--The amendment fails TO provide
that intangible personal property
money. stocks, bonds, mortgages and
all forms OF credits shall be subject
ed to some form of tax. !. Ii is proper
that the method adopted for the im-
position OF taxes upon such property
should he left to the determination of
the legislature without restriction, bui
II is believed bat entire exemption
from any form ~ taxation should be
prohibited In the constitution. How
ever, this is a conclusion against which
many good arguments may be honest-
ly advanced, but the writer has en-
deayored TO set forth the reasons for
his opinion IN the text and the reader
will have to formulate his own con-
illusions on the subject.
4.-The amendment permits the
separation of state and local taxation
preferable to the rigid provisions of
the constitution as II now stands,
which would not permit such separa-
ton even if il became desirable in flu
lure years. However, IL is apparent
that separation of state and local tax
alton at the present time is neither
necessary nor desirable in New Mex
leo.
s. rhe elimination by the amend
ment Of the state board of equallza- /
ton as provided for in the constitution /
is in line with progressive tax leBis-
lation all over the country. lloA ever, I
it is distinctly dangerous to provide
no substitute for the present board
in case the legislature shorid tail TO I
act in January. II is for the people to
decide whether they desire TO leave
such an important matter IA the hands
of the legislature, and II they accept
the amendment the Legislature viii ne
held accountable to them for what
ever action it may take or fail to
take.
Bar Requirements.
One Of the fpost interesting papers
Of the afternoon session was that read
by w. J Lucas, Of Las Vegas, chair
man of the state board of examiners.
Mr.. Lucas paper was on the subject,
Requirements for Admission to the
Bar He declared that The require
ments in New Mexico at the present
time, for admission to practice, are
as high as the average in the various
states, and higher than others. lie
gave a brief history of the system OF
admission to the bar In the old terri
torial days and indicated what has
been accomplished In eleyating re-
luirements for admission by the board
Df bar examiners. The lawyers of to-
LAY, Mr. Lucas said, must be educated
h all the social sciences. II the bench
md bar are to retain the confidence
IF the public and satisfactorily fulfil
heir obligations
AT the conclusion Of the reading OF
he paper an extended discussion fol-
owed and resolution adopted au-
horzing the bar examiners to frame
/ bill for submission to the leglsfa-
ture which shall contain certain new
provisions recommended by the board
M. e. Hickey, OF Albuquerque, also
/ member of the board OF bar exami-
ners. precipitated quite an extended
discussion when he presented TO the
association an outline Of proposed
bill providing for disbarment proceed
ngs. which ILL, Il was explained had
Is its object the providing Of adequate
machinery for disbarrlng attorneys
found guilty OF unethica conduct
Mr.. Hickey said that he had drawn up
IN outline of the proposed bin at the /