The evening herald. [volume] (Albuquerque, New Mexico) 1914-1922, 1915-11-05

VNFoRTUNArF- ~ TRUE.

UN G. communication nuntshto W Tue
Herald today Mr.. Edward D..
4 Tittman OF Hilisboro. New Mex
ico. eises his views as 70 the interpre-
ta;ion of obscure phases OF the So
called Bursum tax law in which he
takes sharp issue with The attorney
general of the state. whose opinion
upon the iaw is being made the basis
for tax levlcs now being certified. Ia
publishing Mr.. Tittmann's statement
tho Herald wishes TO make it clear
that IL assertions are his n not
ours. and il IL given space because IL.
presents an interesting and even
startling series OF possibilities. For
81 AIR. Tittmann il correct and the at
turney general OF New Mexico is
wrong. there are actually no limits
upon the maximum taxes which may
be levied IN his state, ana we are
quite without protection Of a kind
from careless or %extravagant or reck-
less taxing officials,
Viewed from the standpoint Of the
iayman who pays the taxes when they
have been levied, ana not from that
IL the a~nalyzing lawyer. the herald
much prefers to accept the interprcta-
ton Of the attorney general on linn
itutions set by the Bursum law. as
the correct one. AIR. Tittmann as
serts that as q matter OF fact the only
limit on the size OF the levy FOR court
and ridge funds, Is in the discretion
and Judgment OF the boards OF county
commissioners. while this safeguard
might be sufficient in some eases, ii
would be regarded az but a wall OF
straw between some counties OF which
we know and financial disaster.
We have no doubt that Mr.. Titt-
mann ip correct when he states that
the Bursum law, as Interpreted by
the attorney general, will leave Sierra
county ia an unfortunate fix as re-
cards lis salary fund. II this were
the only distressing feature OF the
Bursum law We probably could face
the period intervening before the next
legislative session with complacency.
Unfortunately IL isn't and other feat
urcs OF this law which fan fac short
81 the needs OF the situation IN Sew
Mexico are very largely responsible
for an OF The sins Of omission and
commission which Mr.. Tittuann
charges up 20 the state tax -ommis-
sion, IN sierra county. As a matter
OF fact the state tax commission ha.
done far better han anyone expected
d 20 do under the limitations Imposed
upon i. and with the resources given
il hy the Bursum act. Mr.. Tittmanr
has a perfect right as a lawyer q
AXE issue with the attorney genera.
or any other lawyer. on a point 81
law. He has not the right. Ia oIi
opinion, 20 level wholesale criticism al
the state tax compassion because Il
has not been able to produce q per
feet tax system and assessment re-.
turn. under an imperfect law and 10
Ga state whore imperfectiun In thes'
matters mad reached tho most ad.
vanced stage. u may be. as Mr.
Tlitmann contends, that agents OF th'
tax commission have made errors ~
sierra county. They may have got
ten a few names and addresses wrong
and they may have missed some cattl'
aud doubled on othcrs IN fact he,
the haif dozen or so agents which th'
ffnlc tax commission was able 20 en-
p.uy with the means given d by th'
nIrsum act, produced an orrorless o.
port. from on, county in his hug
state. b. would have been "a miracle
nu less.
As Geo the absence OF "a limit ,o 90
counts tax lc,ie-, we believe ma.
whole state. Including MT. TIttmuur
Joins with us Ia hoping he .s wrour
90 be- b. right we're u au un,ortunut
ns