Albuquerque morning journal. [volume] (Albuquerque, N.M.) 1903-1926, 1915-01-14
OF STATE ARE
DISCUSSED BY GOVERNOR
IN STRONG MESSAGE


CONTINUED From Page Two.)
plan of taxation is the one under
which we have attempted to operate
and which has proved rather unsats-
factory. This, however, may not be
entirely the fault Of the law. but may
be fairly attributed to lack of law en-
forcement, not altogether the fault Of
taxing officials but largely due to the
weakness and selfishness of the people
themselves as relating to the absolute
~ necessary function of taxation in its
relation to government
Taxation lies at the very founda-
ton of government, without ii there
would be no revenue to organize aud
build and therefore there could be no
government representing the COM
bned efforts, energies and will Of
those who would associate for the
purposes of government for mutual
good aud general protection
The chief difficulty. as | have al
ready stated, has been in the enforce
ment Of our law rather than with the
law. There has been no central au-
thority. with the necessary power %
act, aided with funds adequate 10 as
certain the facts necessary for intel
lgent action that might be just AMI
fair to all. The state board Of equali-
Zation has been the only instrument
through which an adjustment and
equalization of taxation could be at
tempted. The power of this board was
too limited, and what might have beea
its greater usefulness nullified by its
inability to make necessary investig9-
tons on account of lack of funds for
such purpose.
| now recommend a state tax COM
mission to assume all the duties for
merly performed by the board OF
equalization. provided with the au-
thorlty and means which were lacking
for that board This commission
should have general supervision over
the assessment and collection of al
taxes in the state for all purposes
whatsoever.
Details Not Suggested.
l shall not undertake to give the de-
mission our experience in the past
will undoubtedly be valuable for the
purpose of reaching a correct conciu-
sion for the future.
Much investigation has resulted in
methods of taxation for the improve
ment SO important to the taxpayer an"
TO the state What has been devised
is practical to some extent. though
much of it is thus far experimental.
The success OF these methods will de-
pend tc some extent on local condi-
tons and the adaptability of any Civ
en- locality to the changes that have
been or may be attempted
The separation of state and county
revenue has not been tried out suffi-
GENTLY to justify its general accept
ance, and in my opinion would not be
successful in accomplishing the bes,
results here.
Taxing certain classes of property
at the origin has been commended
chiefly for the reason that it pro-
duced revenue from sources that 9TH
orwise might not be reached.
So-called intangible property has
been a source Of taxation difficult 10
reach but not impossible under tbs
kind of laws best adapted to reach It.
Double taxation has been condemn
ed where It does not really exist. II
You attempt to remedy some of the
faults of our system in this respect, be
careful that you do not have The bur
den fall ON those least able TO bear
it. ana relieve those who sometimes
make false issues to befog the situa-
ton in order TO escape with the az
sIstance of those who do not well IN
derstand the effect upon themselves.
our tax laws have been condemned
by those who have never
read them and do not understand
them. They are far from perfect. nor
are the laws of some older states
much more perfect The laws passed
two years ago have resulted in het-
ter assessment and collection of taxes
Whether this result is due to the law
or better public sentiment is an op-n