The evening herald. [volume] (Albuquerque, New Mexico) 1914-1922, 1915-04-10

6h,s " ,hal oanhs q ~ cSh.
hte me common treasury. 0thsfhlly
nssNlht ne ,sl,sl 81 ~poliie'au'
lns las syt.sm, h moi ID ~ 70
~ islt et eaalsas|ss Il j, 10 alss ~
eassi % sryIps . ssemp, ~ poos
ran or ne MN "a mbaetals slfeum.
stances ana p'nce The whole burden
lon she uellsfp-dos ana sen<fe|Is
~spoahlnt. ne tfIocl Of the nimflam
a 70 give i~ustincatlon 10 the victims
Tor using everx means to escape UNI
just burdens and iemnt them to tr'
10 escape even part of their ssss bur-
denA which. indeed. they often DO.
We see IN local anaire. FOR Example.
lfha snall hons owner nshilne 80
hard against an increase Of a few
cents q aef N hla tarop that he over
lioeka lhe sact that ne nigh, just az
wen Be setlsns ne bencfl, o. thou
sands Of dollars which the larger n,z-
payefs would have 10 contributc uhen
taxed a. the same rate a. himself but
on a much lsfacr aescsscd valuation.
New Mexico's late legislature en-
acted . law designed 20 do away with
the excessively hlsh tax rate bs
'adopuae Z h1u hasll az assessment
But tax assessors are already report
ms that they cannot fInd the values
demanded II The nov reduced rate D.
TO prevail. The assessors have our
sympathy. They are already doomed
politically. A man who has been
rendering a 80 COW Al a. Is going to
resent having the valuation Raised 10.
sf2 A man who Mas beea renderihs
gso acreage al ts.zs Is going 10 re-
semi having Il raised 10 SIS. The
voters Win take out their GRIEF on as
aessoFA collectors. Legislators. may
Oh. and governors. They have our
sympathy. The legislature did \
acsly the fisht thIng IN this Instance
10 far a. Il went and shc assessors
are tryins 20 DO me right thing.
Whether tho people viii stand for
the right thing - quite another quts-
ton. There are times when the peo-
pc viii Willingly pay = round sum 20
hold on 10 one OF their pc, preiu-
dicea.
Lsoadly speaking. no tax system ia
rational or equitable thar undertakes
10 assess what cannot be seen OF
handled. or that undertakes 20 as
sess what can easily be from
the tax district at assessment time 90
be returned later unnssesscd. a tax
on livestock IL Irrational because the
stock = all the time moving in and
out knd subject to marked increases
and decreases. ANY tax on mort
xnscs. notes. etc. Ia unjust because
4 imposes a double tax when paid
OF else Is TOO easily escaped BY some
To make The tax an equitable ono.
Taxes on life Insurance premiums OF
on occupations are grossly unjust.
The tendency should re TO simplify
tex systems. not complicate them.
objects OF taxation should be strictly
s~eparnted for local. state and national
taxation 80 as q avoid 90 far = pos
sible double ,xation. the single tax
on land values, supplemented by a
reasonable tax ON imports. and duly
apportioned among local. state and
national t~rcasurics. would solve the
problem " q could be nationally de-
vised and fairly applied; but even
that would be open to the difficulties
OF politics and favoritism. and IL n
certain that the American public in
its present state OF mind and preiu-
dice would not stand for my really
scientific and equitable system.
Il does seem a pity. however. that
the work Of most state tax commits
sions ends In n greater degree OF
Complication and greater inequality
OF tax incidence than existed before
the commission begnl work. Tax in
Justice and nnroason arc not limited
20 the newer OF sparsely populated
statest or 10 the west. or 20 any other
or division. Many Of the oldest
and most stable states have the worst
tax system. The same is true Of
many OF the older nations. II would
be pleasant TO see some OF the newer
states break new trails md undertake
70 remedy. not perpetuate and agra
vate, the evils mat have grown up in
older states and older countries. New
Mexico al Us worst Is not more n
rational or unjust In its tax system
than Is Great Britain or the state OF
New York.