Albuquerque morning journal. [volume] (Albuquerque, N.M.) 1903-1926, 1915-01-08
ASSESSORS ARE
ADVISED To CO
ON AND ASSESS
Attorney General Clancy Gives
Opinion Regarding Taxation
of Newly Constructed Rail-
roads,

Santa Fe, jan. The attorne,
general today handle down an opn.
ION advising all assessors to 90 ahead
ana assess newly constructed rail.
roads The opinion is as follows.
MI, c. {. Royal Assistant District
Attorney, Silver City, New Mexico.
Dear Sir. Your letter OF the 31st
ultlmo was received here on the End
OF January, and answer TO II has been
delayed only becaHso It got covered
up with some other papers and has
now lust come to light.
fou say that your county assessor
mas asked YOU TO ask me to give YOU
an opinion as to whether or not new
ly constructed railroads are exempt
from taxation under our law, | did
not see Mr.. Shipley when he was here
and | assume that II must have been
before my return from I'll Paso.
IF the statute of the territory on
the subject of the exemption Of rail-
roads from taxation remains I'm force.
the exemption still exists, but the
doubt must arise only from the fact
that the section of the constitution,
which was Section of Article VIII,
providing that the legislature might.
by general law, exempt new railroads
from taxation for not more than six
years from and after the completion
of any such railroad and branches, Is
omitted from the amended Article
VIII which was adopted by the peO-
pie at the election in November. BY
Section of Article NH of the con-
stltution all laws of the territory OF
New Mexico in force at the time of
our admission into the union not in
consistent with the constitution, re-
main in force as the laws of the state
The statute exempting newly con-
structed railroads from taxation was
certainly not inconsistent with the
former Section of Article VIII. but
the new Article VIII authorizes the
legislature Ia. exempt from taxation
property Of each head of a family to
the amount of 5000. and does not au-
thorize the legislature to make any
other exemption. II does directly ex-
empt, in Section 3, a great variety OF
different kinds Of property of pub
lie character, and 1t may well be ar
sued that the intent of this now Arti-
clc VIII is to exclude any other ex-
On the other hand, II may
be urged that the new article leaves
he legislature without any limitation
n restriction upon its power with re-
gard 10 taxation, with the single eX-
'eption that taxes must he in proper
ion to the value Of tangible property,
md shall be equal and uniform upon
subjects of taxation of the same class,
md that, therefore, there is no in
between statute giving
he railroad exemption and the con-
titution.
Il am not at all sure which of these
Tiews would be adopted by the courts, !
nd as "a practical matter | would adj |
Use the assessor. at the proper time. |
there has been no legislation on the |
ubject, to make an assessment upon /
UGH newly constructed railroads, |
arefully giving notice thereof TO the
abroad company so that the matter
Guild be presented to the courts at
n early day and a judicial decision
btained. 1t is highly probable. how
yer, that something will be done on
his subject by the legislature shortly
fter it convenes.
FRANK w. CLANCY.