The Tucumcari news and Tucumcari times. [volume] (Tucumcari, N.M.) 1907-1921, 1915-04-15
NO ALUM in
DR.PRICES
| BAKING POWDER


cane even part of their just burdens,
which, indeed. they often do. we
see in local affairs, for example, the
small home owner fighting so hard
against an increase Of a lew cents q
day in his taxes that he overlooks the
fact that he might just As well be get
ting the benefit Of thousands oil dol
lars, which the larger taxpayers nave
to contribute when taxed at the same
rate as himself, but on a much larger
assessed valuation.
New Mexico's late Legislature EN-
acted a law designed to do away with
the excessively high tax rate by adopt
ing a new basis Of assessment. But
tax assessors are already reporting
that they cannot find the values de-
manded il the new reduced rate IL
to prevail. The assessors have our
sympathy. They are already doomed
politically. A man who has been
rendering a $40 COW at 81 is going to
resent having the valuation raised to
sl2, A man who has been rendering
$50 acreage at 1915 is going to re-
| sent having it raised TO SID. n
voters viii! take out their grief on as
SCISSORS, collectors. legislators, may
| ors. and governors. They have our
sympathy. The Legislature did exact-
~ the right thing in this instance so
| far as it went, and the assessors are
| trying to do the right thing. Wheth-
er the people will stand for the right
| thing is quite another question. There
| are times when the people will Will
ingly pay a round sum to hold on to
one of their pet prejudices.
Broadly speaking, no tax system IL
rational or equitable that undertakes
TO assess what cannot be seen or han
died, or that undertakes to assess what
can easily be moved from the tax dis
trict at assessment time to be return
ed later unassessed. A tax on live
stock is irrational because the stock
is all the time moving in and out AND
subject to marked increases and de-
creases. Any tax on mortgages, notes
etc, is unjust because il imposes
double tax when paid or else is toe
easily escaped by some to make the
tax an equitable one. Taxes on life
insurance premiums or on occupations
are grossly unjust. The tendency
should be to simplify all tax systems
not complicate them. Objects of tax
alton should be strictly separated FOL
local, state and national taxation 81
AS to avoid so far as possible double
taxation. The single tax on land val
ues, supplemented by u reasonabl,
tax on imports, and duly apportione'
among local, state and national treas
uries, would solve the problem il !
could be nationally devised and fair
ly applied; but even that would b.
open to the difficulties Of politics ant
favoritism, and it is certain that tn
American public in its present stat
of mind and prejudice would not stan'
for any really scientific and e~quitabl,
system.
II does seem a pity, however, tina
the work Of most state tax commits
sions ends in a greater degree of com
plication and greater inequality o
tax incidence than existed before tn
commission began work. Tax in
justice and rea are not Unite,
to the newer or sparsely populate
states or to the west, or to any othe
class or division. Many Of the oldes
and most stable states have the wors
tax system. The same is true of man.
Of the older nations. II would b
pleasant to see some of the newe
states break new trails and undertake
to remedy, not perpetuate and aggra
vate, the evils that have grown up i
older states and older countries. NeN
Mexico at it's worst is not more il
rational or unjust in its tax syster
than is Great Britain or the state o
New York.