The evening herald. [volume] (Albuquerque, New Mexico) 1914-1922, 1919-02-10
There Is 4 Middle Ground Which Will Provide a Permanent
State Tax Commission: always Attending to Business.

IN HIS message 10 the Legislature uovernoe I,n,,.
<e'e proposed = permanent state tax commission.
eonsisting Of three members. instead Of five a.
~ present who would be In continuous session at
the state capi.~l.
The State Tax Commission. in lis annual report,
'niientcd that Il favored the permanent communication
but suggested that Il might entail a greater expense
than Che state y prepared to assume ct this time.
The fa1 commission proposed that TIE commission
as now constituted be continued and permitted b.
hold AZ frequent sessions a. are necessary 10 dis.
patch The public business and 70 remain IN session
a. many days ~ me, BE- required
The present law provides that the Tax Com.
mission may be in session not TO exceed ninety DAYS
Ia any one year, aud that 20 session may 'ouutinuf
NOR than ten days There sre two periods Of tax
adjustments when the commission cannot possibly
dispose OF al the business before IL in ten days. The
limit rs 70 length Of service and session has hamper.
ed the work Of a commission that has shown Au
exceptionsl determination to make itself efficient.
tterr II . middle ground between that recon.
Mended ny the governor end the suggestion 81 The
tar commission, which seems likely 10 give the state
ai The beaefts Of a permanent, continuous lax com
mission without the heavy cost Of maintaining
three salsried commissioners at Santa Re. The
membership Of the commission might be reduced 10
three, and one " these might be chosen as president
and resident commissioner. For a reasonable salary
q thoroughly competent man could be obtained. lie
could be ON hand ~ Gil times for the immensely inn.
poriant routine, day-to-day business Of the eommis-
sion, and with the cooperation % the secretary,
could effectively dispose Of II. The commissioner
could meet az state periods, az ~ present. for con
~sultaiion aud aeiion on matters Of general adminis-
trntivc policy. aud could be called into extra session
when occasion demanded. The associate commis.
sioncs could remain upon a perliem basis a. NJ
present.
There is no doubt that the state needs q per-
manent, continuously operating tax commission.
The results accomplished by the present commission,
la Us limited sessions, show what can be done hy I'M
Interrupted work. Tho commission now has an ex.
ceIlent field force. Ia Is not large enough, but II u
composed OF efficient men. n the president Of the
commission could be resident in the capital II would
be possible TO pursue uninterrupted study Of our tax
problema, aud a moro effective field investigation
campaign which would be able 10 solve most OF the
problems Of escaped property.
Il is probable that New Mexico would he hest
served by a single tax commissioner, with broader
powers than the commission now has. II Is doubtful
n we are reehy 90 move 80 far forward Al this time.
But Il Is reasonably certain that one competent resi-
deut commissioner. with the advice and counsel Of
two associaie commissioner, would prove just A.
effective IN the work that most needs 10 be done. as
would three salaried commissioner. Also this
efficiency would be secured AT onethird the cost Of
three salaried commissioners. Saving iwo-thirds ON
the cost Of any department In the state government
Is an important thing 20 do under present revenue
conditions, and no opportunity for such saving
should be permitted 20 pass, provided there il mo