New Mexico state record. (Santa Fe, N.M.) 1914-19??, 1917-01-12

the amount of money this state
will receive under the provisions
of this act during the five-year pc
riod, to be the sum of $1,l70OOO It
will, therefore, be necessary for US
to provide a like sum Of $l,l7OOOO
during the next five years, if we
wish to secure the benefits of this
act. There is a further provision in
that law requiring the governor to
accept the provisions Of the act on
behalf of the state until the meet
ing of the first state legislature af-
ter the passage of the act, when
said legislative assembly, before its
adjournment, shall accept the pro-
visions of the statute on behalf of
the state. Such acceptance has
been made by the governor on be-
half of our state. l recommend the
passage Of law by you accepting
the provisions of this federal aid
road act, and providing ways and
means for the raising of the neces-
sary funds on the part of the state
to comply with the provisions of
the federal statute.
am advised that the tax laws
passed by the last legislative as
sembly have not produced suffi-
cient revenue to pay the running
expenses of the state, and the ap-
preparations made by that body;
that there is at present deficit in
the finances of the state amounting
to approximately $4,000. This
will make it necessary to still furth-
er increase the revenue of the state.
| believe that by the exercise of
strict economy, and by providing
the state tax commission with in
creased powers and an appropria-
tion sufficiently large to enable it to
get on the tax rolls the large amount
OF property now escaping taxation,
the necessary revenues Can be OBJ |
tanned without increasing the limit
to the levies set by the present law
Mine Tax Law.
The present mine tax law is un-
fair and unjust to the other taxpay-
ers of the state. The mines pay
output, or in other words, they are
taxed upon their net income. The
and farmer are not taxed
by this standard. If they were they
would pay very little taxes in many
cases.
Again, a company or individual
may own thousands of acres of
mineral lands and actually operate
only fifty or one hundred acres.
The land not producing is not taxed,
although very valuable as mineral
land.
Either productive mines and min
eral lands should all be taxed at
their actual value, like other prop
erty, or if tax is levied on their
output it should be on the gross va
'ue of the output. A limit should
also be placed upon the amount of
land contiguous to an operated mine
that it is not to be taxed.
Taxation.
Our tax laws are further defective
in not providing better means for
the collection of the taxes levied.
The county treasurers are suffi-
ciently well paid, and should be re-
quired to go out and collect taxes
and not wait for the dclinquents to
come in and pay up. If the trea-
surers will not do this, the tax COM
mission should be given authority
10 have it done at the expense Of
he treasurer. In equality in the
collection of taxes is as great a
as inequality in the
assessment.
Chapter 36 of the Session Laws
of 1915 should be repealed. Sheep
and goats should be assessed in
The county where they are found on
he first day of January of each
Year, like other property. | can
see no reason for making this dis
.inction in the class of property. In
The winter months these animals
are usually out in the open country
where they can easily be assessed
and counted, while toward spring
hey are moved back into the hills
md mountains, where they are diff
icult to locate. The law certainly
opens the way for large amount
IF property to escape taxation and
understand that it actually works
,ut that way.
That portion of Chapter 78 of the
Session Laws of 1915, which refers
o the sale of tax certificates
should also be repealed. Neither
he board of county commissioners
Tor the county treasurer should be
liowed tc accept less than the ac-
uai amount due for any tax GER
ificats. This statute opens the
way for great discrimination in the
collection of taxes. The large tax
layer can LEI his taxes run for sew
raj years, and then come in and
ettle them by inducing the county
,oard to accept for the tax certifi-
Iue. After a tax is once regularly
evicd. there should be no power
n any one to rebate or compromise
lie same, except by a decree of the
district court.
II the tax certificates cannot be
old for the actual amount due,
hen deed should be issued to the
he same as to an indivi
hal, and the land sold by the coun-
V board for not less than the taxes
rt and accrued interest. It would
'e much easier to sell these tax ,,
certificates if this assembly would
e-enact that portion of a former
AK law wherein it was provided
hat the only defense to a tax sale
Certificate or a tax deed, should be
hat ,he taxes had been paid before ,
he safe, or that the property was .
lot subject to taxation. /,
\ change should be made in the
manner of publishing the notice of
ale of tax certificates. There
GEMS to be a difference of opinion