Albuquerque morning journal. [volume] (Albuquerque, N.M.) 1903-1926, 1915-01-14

question. These laws should be
amended.
recommend an amendment rela.
tive to the tax. sale feature in order
that the purchaser Of tax title have
reasonable assurance that he is gel.
ting something under the law tina,
authorizes the tax sale.
Delinquent Tax Lists.
The publication of delinquent tax
lists was done away with but in It's
stead was provided. in section SO Of
chapter "a of the laws Of the first
state legislature, that certificates Of
sale of property for taxes shall not be
sold until due notice has been given.
The publication of such notice may.
and | believe has permitted abuses
under the law similar to the pubIica.
ton of delinquent tax lists This
section should be amended in order
ITO avoid unnecessary expense which
frequently has to be borne by the
county and state and Is not justified
in such cases nor when borne 10y tn.
taxpayer.
/ believe that taxes should become
due, one-half on the first day of De-
cember and the other half on the
first day of June of the next year
They should become delinquent the
first half on the first day of January
and the second half on the first day
of July Of the same year, and pen
atty of five per cent should be added
Immediately when they become delin-
quent. with one per cent a month
thereafter. During the months OF
December and June the tax collector
should be required to visit each pre-
cinct in his county for the purpose
of receiving taxes.
Assessments should be made after
personal examination Of the property
by the assessor, so far as practicable
and the assessor ought TO be required
TO call on the taxpayer, or call. at
his home or place of business for the
purpose of making such assessment
Having considered the situation
carefully for the purpose of reaching
proper conclusion ! recommend
that property be assessed on its full
value: that the levies authorized by
counties be reduced and all levies
limited in order to prevent extraya-
gance and abuses by the Officers
charged with the authority to fix
such levies
/ believe that the inheritance tax
Is as just and equitable as any tax
yet devised. Under a proper law it
will fall upon class OF property that
can well afford a reasonable tax for
the government under the protection
of which 1t was created Such a law
has worked satisfactorily in other
states and can be adopted with reas-
enable assurance of success in New
Mexico.
Considerable difficulty has been eX-
perienced in obtaining a fair reason
able and correct assessment of coal
and mineral lands. including operat-
ing coal mines and metal mines. The
tax on metal mines under our present
law seems to be not definite and GER
tain. now recommend a tax on the
output of coal mines and the net
product Of metal mines. continuing
the tax on improvements and on UNI
developed coal and mineral lands as
such
The people are expecting and will
demand much While they may not
some of the difficulties
and the detail of business in hand.
broadly speaking, their ideals are
based on the fundamentals Of good
that is government
based upon laws that. so far as pos
sibe, shall guarantee to all equal
opportunity
believe that each of YOU fully APP
preciates the honor. obligation and
responsibility of your high position,
and that you will approach the prob
lens presented with care and energy,
imbued with the patriotic spirit of
devotion to the state and her people.
All personal and factional interests
should be made subservient to the
common welfare. May success attend
your efforts and the results attaincc
commend themselves to the favorable
Judgment Of all worthy citizens who
seek the highest welfare of our state
in order that the "gretest goad to
the greatest number" may be well
insured