The Spanish American. [volume] (Roy, Mora Co., N.M.) 19??-19??, 1917-06-02
Tax Review

the IN. M. Lax review, 0mclal
paper of the Taxpayers Associa-
ton, are to the point. We do
not agree with all the utterances
of this association but when it is
right it is as right as anybody
and these are right -
The legislature of 1915 proceed
ed upon the theory, apparently
that appropriations and taxes are
either distant relatives or total
strangers. The appropriation
bills not only provided no reve-
nues, but by a separate act pre-
venting the levying Of tax for it..
The legislature thus appropriat-
ed sums which it did not have
and which it specifically forbade
the administrative officers to
raise. The result, of course,
was a deficits a deficit which the,
Legislature of 1917 faced and sup,
piled by the issue of short-time,
certificates of Indebtedness for
$120, 600.
In view of the fact that the
former legislatures provided the
appropriations, shifting the bur-
den of paying the bill to the fU-
ture, and that the legislature
just passed provided the funds
to pay for its appropriations and
and the continuing appropria-
tons it allowed to stand, in that
respect, at least, it made most
creditable record. The taxpay-
er will face a larger tax bill but
he may well congratulate himself
that the state is not now, for the
first time passing on TO posterity
the bill for it's dead horses of the
past or present.
The great weakness in tax col
Election in the state arises from
faulty real estate descriptions.
Moreover, the law provides a
compilcated procedure Of notice
and publication, defects in which
will before judgement, be q CON-
lplete defense TO the action. Some
improvement in ultimate tax col
lections may be expected from
this law. 1t is to be hoped that
a real tax collection law may in
the near future be politically pos
sible. The taxpayer who pays
his taxes has a right to expect
that at least all who are assessed
shall be compelled to pay and to
pay promptly, In not a few
counties of the state the burden
of the taxpayer who is not PAY
Err is almost as heavy as the cost
of government.
Chapter 1O5, providing a coun-
ty board Of education, is COM
promise abolishing most,of the
functions of the local. rural school
boards without abolishing the
boards. In the main and in
what it tries to do the bill is adj
mirable. If the principle stands
it should be strengthened and in
proper hands these new county
boards can do much to promote
school economy and efficiency.
Finally, and for future genera
tions Of taxpayers most import
ant of all, is the law definitely
conserving the permanent land
endowment funds.
So much for positive accom-
plishments. Negatively, the leg
islature failed to pass numerous
special appropriation bills found
ed upon the principle o. pork"
Not all failed but in the main
the showing made is highly cred
liable. In the way of construc-
tive tax legislation the session,
however, was entirely unproduc-
tive.
James CWrigan, of Mosquero
is a new addition to the S-A's
list of readers at that town. We
know a lot of other good citizens
there we should like to have on
our list and we mean to have
them as soon as we can arrange
to give them the kind of paper
+ha4 will warrant II At nracanf