The evening herald. [volume] (Albuquerque, New Mexico) 1914-1922, 1917-05-15
DELINQUENT TAXES
IN Estate AMOUNT TO
MILLION AND A HALF
Startling Condition of Affairs Is
Shown in Article Prepared by
A. e. James; 1917 Session of
Legislature Unproductive.

Special Correspondence 10 The Herald
Santa T'c, ~. NJ. May i5.-An an
nouncement by the state tax commits
siou that the tax rolls Of the various
counties ~ tn" state SHOW approxi-
mately 1900 goo outstanding In de-
%linquent taxes, adds interest Ia a re-
view of the tax collection law passed
at the recent regular session Of the
state legislature. which has been pre-
pared by \. T.. James, director Of the
Taxpayers Association. FOR the forth
coming issue OF tho Tax Review. The
law H. discussed In connection with "A
general review OF the ~ siegislation.
AZ the outset Mr.. James states tnat
the new law bears evidence uf hasty
q rafting. and cites the fact that the
old law on tax collection II left on
the statute books without amendment.
While some Improvement In ultimate
tax collections may be expected under
the new law, he finds that II fnlis
short Of an adequate law on the sub
icct. and expresses the hope that IN
the near future "a real tax collection
law may be politically possible Tho
ESSENTIALS Of tax collection" he saws.
ARE promptncss and certainty. Taxes
should be collected. not only ultimate
w unt Mlth uAfs - NAhAfAA'NA WV
state appropriations and tax levies
shows that only about - per cent
Of our taxes are collected within =
wear Of the time they ara assessed.
Tho most essential clcmnt IN prompt
taN collections b. q penalty and inter
est rate high enough to make u high
IS Improbable for a taxpayer 10 make
the state n sibanker. The old inter
- IaHa..nH.HH HAw.a - nnN
nor cent o month. The new Law con-
tains no penalty While formerly
the treasurer sold tax certificates
within 10 short period after dciin-
uuoncy. under the now law the snl'
must wait on the Judgment of the
court. delayed. possibly. 10y an APP
peal TO the supreme ~ The new
law. therefore. Will increase rather
than decrease tho amount ~ current
dc'inquency unless the court action
therein provided Is begun prompt!
and vigorously prosecuted
I'm concluding his discussions. Mr..
James SAYS The taxpayer who pays
his taxes has q right tn expect that
M lonst am who are assessed shall h"
compelled To pay aud pay promptly.
I'm not "A few counties Of the state the
burden Of the taxpayer who Is not q
tax payer Is almost as hehNN as '"'
cost Of government
The review of iai5 legislation shows
that rs laws were passed at the reg
ular session nf the legislature. th't
81 ~ the number are general ana ~
local laws. II Of the latter designo-
ting state highways iu various sec
tions of the state. and that only 10
of the general laws are - prime inn
portnnce. one Of the 10 H. the nov
road act. which secures, i'm the opin-
ION 81 Mr. james. central control ~
road building without parallel in the
United States. " well administered
he SAYS. il should prove 81 iucalcu'
liable benefit To the state Praise 's
given the law increasing Agricultural
extension work. ana the laws pr"el'-
ing for Investigations In connection
with the proposed drainage - the l'lo
Graudc valley. Tho two budget laws
missed are declared ,o he good. hut
attention b, called tu the fact N q
campaign pledges to submit a consii-
tutinnal amendment cWh"dyiur an 81
fccti,c budget provision. which. =
rdoptcd would probably ave p"riuh-
ncptly established the budget system.
were not kept. II Is held that IN"
county boards II education. created nv
one 81 the general laws, IN proper
hands, can do much to promote school
economy and efficiency, and tho Ia"
conserving ,hc permanent land on
dovmrt funds &C. declared :" %" al
mirabIc and tho most important "I
an the measures Tor future genera
tions of tnXpnyors IN IN" w0N 81
constructive taX legislation Mr. lnm"'
states. the session vns entirely mn
productive 81 20 total ~ nine hil'
proposed p, the state tnN commits.
sion an but twu PASSED the seua''.
hit not q single measure passed th'
house
A little WANT An NOW nnd then