The evening herald. [volume] (Albuquerque, New Mexico) 1914-1922, 1917-01-10
GOV. DE BACA'S MESSAGE
READ TO THIRD SESSION
OF STATE LEGISLATURE

' behalf Of the state. such acceptance
has been made by the governor ON
behalf of our state. I recommend the
passage OF a Law by YOU accepting
the provisions OF this federal road
act. and providing WAYS and means
FOR the raising OF the necessary funds
on the part OF the state TO comply
with the provisions OF the federal
statute.
Financs~.
am advised that the tax laws
passed by the last legislative ASSEM-
bly, have not produced sufficient rev.
enue TO pay the running expenses OF
the state. and the appropriations
made by mat body; hat there IL az
preecnt a. deficit N the finances OF
the state Amounting 40 approximately
sT1e.00 Loo. This will make Il neces-
sary to still further Increase the rev
nue Of the state. ! believe that by
the exercise of strict economy. and
by providing the state tax commits
sion with increased powers and an
appropriation suflciently large 60 n
able II to get on the tax rolls the
large amount % property now escap-
ing TAXATION, the necessary revenues
can be obtained without Increasing
the limit to the levles set by the
present law.
Milne Tax law.
The present mine tax law IL unfair
and unjust to the other taxpayers OF
the state. The mines pay taxes upon
the net value OF their output. or In
other words. they are taxed upon
their net income. The merchant aud
farmer are not taxed by this stand
ard. II they were, they would pay
very little taxes In NAM cases.
Again. a company or individual
may own thousands OF acres OF min
efal lands ana actually operate only
ffty or one hundred acres. The land
not producing Ia not taxed. although
very valuable as mineral land.
Either productive mines and min
eral lands should all be taxed ap
their actual value. like other prop
erty. or II a tax Is levied on their
output Il should be on the gross value
OF the output. A limit should also
be placed upon the amount OF land
contiguous 10 an operated mine that
h not 10 DC taxed.
TAXATION.
our tax laws are further Nefectiye
In not providing better mean for the
collection OF the taxes levied. The
county treasures are sufficiently well
paid. and should be required 10 go
out and collect taxes and not walt
for h delinquents to come in and
pay W. Ii the ~treasnrers will not do
this. the state tax commission should
be given authority To have II done al
the expense Of the treasurer. In
equality in tho collection Of taxes is
as great a discrimination as Unequal
ity in the assessment.
Chapter SO OF the Session Laws OF
1915 should be repealed. sheep and
goats should be assessed in the county
where they are found on the nrst
day Of January OF each year. like
other property. ! "a see no reason
for making this distinction in the
time OF making the assessment OF
this class of property. In the win
ter months these animals are usually
in the open country where they
can easily be assessed and counted.
while toward spring they are moved
into the hills and mountains.
where they are 'aficult to locate. The
certainly opens the way for n
large mou OF property TO escape
taxation. and l understand that II ac-
tually works out that way.
That portion Of Chapter rs OF the
Laws OF 1915. which refers
TO The sale OF tax certificates, should
ALAG ha WauAnIaA N.tsk.~ 49,. N-..I
OF county commissioners nor the
treasurer should be allowed
accept less than the actual amount
due for any tax certificate. This sta
opens the way for great diocrim-
In the collection OF taxes. The
taxpayer can let his taxes run
for several years, and then come In
and settle them by inducing the
board 10 accept for the tax
much Tess than the amount
due. After a tax - once regularly
there should be no power In
any one TO rebLte or compromise the
same, except by a decree OF the dis
trict court.
IL the tax certificates cannot be
sold for the actual amount due. thea
a deed should be issued TO the county,
tie same as TO an individual, and
the land sold by the county board for
less than the taxes u aud ae-
crued interest. u would be much
10 sell there tax certificates
II this assembly would re-enact that
portion OF a former tax law wherein
il var provided that the only defense
10 a tax sale, certificate or a tax deed,
he that the taxes had been
paid before the sale, or that the prop.
erty was not subject 10 taxation.
A change should be made in the
manner OF publishing the notice OF
OF laX certificates. There seems
be "a difference Of opinion now as
the requirements of the law 40
description 81 the property Is re-
Iuired where the land r. advertised
for taxes, hut whore tax certificates
advertised, solue OF the district
attorneys hold that the description
the property must be published.
TlT TGHuIF d. that In T4.gv luafanaga