El Nuevo mexicano., 1917-08-23

are giving all they have in training {
ADD 2 col PATRIOTS MUST
Legitimate progress no n would
care to block" he declared. "Bu'
government generally wastes so mucl
that most legitimate progress couit
readily be financed from the elinii
nation of waste. a
Some Indication Of the lengths K
which increased expenditures may &c
is contained in the totals requeste1
of legislature by the departments
and institutions at the recent session
Fer the two years, 1917 to 1919, q
total appropriation Of s5,525,591, an
average of 3d. 6 ,795, or $6.75 pei
capita was requested"
The address of Governor Hager'
man, in part, Follows.
Taxation is a burden made neces'
sary by the exigencies Of govern
ment. 1t has never been regarded as
other than a burden by the average
taxpayer and probably never will be.
The extent to which this common at
titude of the public can be changed
depends largely upon the laws and
their administration. Taxation, is, in
fact, a burden, bearable only insofar
as it is just. Fundamentally the JUS
tice of taxation consists in, first, its
equitable distribution; second, in the
proper use-o OF the funds produced by
it. rs,
No Satisfactory Solutions
Looking at the matter from the
standpaint of practical men, it can
not be said that satisfactory solutions
have been found in New Mexico tc
any Of the problems involved, al
though we have come nearer them in
some cases than in others.
"Take the matter of The return
that all property subject to taxation
shall be listed and returned by its
owner or representative and that the
failure to render a true and complete
list shall subject the person so fail,
ing to a penalty of % per cent of all
the tax levied against all his property
and to punishment for perjury.
The law also provides that an as
SCISSOR who knowingly accepts an I'M
perfect property list shall be subject
to removal and criminal prosecution.
These laws, as many others On the
statute books relative to taxation, are
difficult of enforcement, in spite of
the fact that a good deal of property
is always omitted from the rolls. In
1915 alone there was added to the
assessment rolls omitted property of
the final assessed value of $16,330,-
484, consisting mostly Of land, mer-
.chandise and livestock. The total
amount of land returned for taxation
in that year, including agricultural,
grazing, timber and mining land vas
49, 54,156 acres. This was all of the
7S,b0GO00 acre land area OF New
Mexico which was taxes, with the ex-
ception of town lots, which made no
great acreage. That is to say, less
than Is per cent Of the land area of
New Mexico was returned for taxa
ton, Adding to the total area re-
turned for taxation of 1884, 156 acres
the total amount granted to the, state
(of which a considerable amount has
been sold and some patented} of 12,-
Geo, III acres and the unappropriated
federal land including forest reserves
25, 33S,379, there remains of a total
land area of 78,401, 800 acres the sub
stantial amount of 21,040,2S6 acres
u~naccounted for, a considerable por-
ton of which at least must be escap-
ing taxation. ialt.
"Other large items of omitted prop
perty, according to the statistics OF
the tax commission were 147, 900 cat
tie valued at 1922, 900: $4,000 head
OF sheep, valued at $~2,301,223, and
merchandise to the value of $3,072,-
600. 98g8& OK
Much Goes Untaxed
at is demonstrated from the work
already done by the tax commission
that a great deal of property in this
states goes untaxed. This is, in fact,
notorious, and is calmly accepted by
the average man, because, as a rule,
he is not himself strictly complying
with the law. He thinks, and often
with reason, that if he does strictly
comply with the law, he cannot hold
his own with his neighbor, who does
not do so, s
" LonIuoiOH anu iHJuot'SC N4 4
tsThis state of affairs cannot, how
ever, fail to result in eternal con-
fusion and striking injustice, how
ever plausible the apparanet reasons
for it. It.eannot fail to work in
Justice on Those whose property is OF
such a nature that it must all be re-
turned, or on those whose con-
sciences are of such a nature that
they cannot equivocate. There are
other classes Of property more diff
cult to trace that either land, mer-
chandise or livestock, which, as far
as the law is concerned are taxable
on the same basis as all other prop
erty. hut which, in fact, 60 practically
untaxed, although they constitute Q
considerable proportion Of the total
wealth Of the state, ! refer to bonds,
stocks, money, notes, credits ana
intangible property, which, IN
1915, made uD only 2 per cent Of the
total assessed value of the state.
This is manifestly unfair. II. as is
quite possible, intangible property
must be- freated on a different basis
other property, the law should