The Columbus courier. [volume] (Columbus, Luna County, N.M.) 1911-1920, 1917-01-12

have It done at the expense Of
the treasurer. Inequality in the
collection Of taxes Is as great a
discrimination as inequality 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Of 1915 should be repealed.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 first day of January of
each year, like other property. |
can 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 out in the open country
whore they can easily be assess
ed and counted, while toward
spring they are moved back in
10 the hills and mountains, where
they are difficult 10 locate. The
law certainly opens the way for
large amount Of property TO es-
cape taxation. and ! understand
that it actually works out that
way.
That portion of Chapter 7s
Of the session laws of 1915,
which refers 10 the sale Of tax
certificates, should also be re-
pealed. Neither the board Of
county commissioners nor the
county treasurer should be al
lowed 20 accept less than the act
ual amount due for any tax GER
tifcate. This statute opens the
way for great discrimination in
the collection Of taxes. The
large taxpayer can let his taxes
run for several years. and then
come in and settle them by in
ducing the county board 10 ac-
cept for the tax certificate much
less than the amount due. After
a tax is once regularly levied.
there should be no power in any
one 10 rebate or compromise the
same. except by a decree of the
district court.
/ II the tax certificates cannot
be sold for the actual amount
! due, then a deed should be is
sued TO the county. the same as
TO an individual, and the land
sold by the county board for not
less than the taxes due and ac-
.crued interest. II would be
much easier 10 sell these tax GER
tifcates II this assembly would
. re-enact that portion Of a form
er tax law wherein il was pro-
vidcd that the only defense TO a
tax sale certificate or a tax deed
should be that the taxes had
! been paid before the sale. or that
the property was not subject TO
taxation.
. A change should be made in
the manner Of publishing the no.
tice of sale Of tax certificates.
, There seems TO be a difference of
opinion now as 10 the require
p ments of the law. No descrip-
j. tion Of the property is required
! where the land is advertised for
? taxes; but where tax certificates
2 are advertised, some of the dis
= trict attorneys hold that the de-
, scription Of the property must
be published. The result is that
in many instances the cost Of
) publication far exceeds the taxes
J. due. Either no description
, should be required to be pub
I lished, or no publication should
be required where the taxes are
r under a certain amount.
1 Inheritance Tax
3 ! also recommend the adop-
, tion of an inheritance tax. An
D inheritance tax is now in force
in forty-siX of the forty-eight
: states. Such a law would con.
5 siderably augment our revenues
= at the present time, and would
d increase with the growth Of our
Z population, and the development
! Of the rich resources of the state
If such a law is enacted, II should
d be so framed as 10 exempt small
d estates, and should be so grad
r uated with reference to the es
n tates which come within its oper
e alton that the large estate,
A would pay a greater proportion.
n State Tax Commission
Is The State Tax Commission ha
IT been so limited in its powers am
funds appropriated for it's pur
poses, that il has not been abl
q TO perform the duties impose
sr upon il.