The evening herald. [volume] (Albuquerque, New Mexico) 1914-1922, 1919-01-06
SECOND BIENNIAL REPORT OF
STATE TAX COMMISSION SETS
STANDARD FOR THOROUGHNESS
Data Covering Every Phase of Taxation Situation
in State, Counties and Municipeli Titles Set Forth
in Simple Detail for Public Information; Com
missioners Make Many Practical Recommends
tons for Simplifying and Increasing Effective
ness Of States Taxing Machinery.

q year ahead Of the tnS on net output
Thus In addition a. the net output
lax there has been nm Increase Of
kt24k.iSa in valuation ~ land and
improvements or r. total Increase Of
~klh.ahg.0i1 Of which 81, aNa. SO Wa
due solely 90 the new mine taS law
While agreeing that the principle
Of an output tnN n the rule in mining
states and agreeing that New MeSiro
should follow that rule, he commits.
sion thinks certain notifications 81
the present milne law advisable
There IL no logical reason. the report
states. for tasting mineral lands con.
tiFuouH 20 an operating mine and
owned hN nu operating company nult
~ surface vuluc. while taxing other
lands in other ownership as mineral
lands tither undcNeIopcd mineral
Lind should be- taxed on IN adNnlurem
basis. n lH stated. without reference
TO Ne ownership iu common VIII a.
operating mine. or all mineral coal
or oil bearing lands should he taxed
merely ON their surface value until
~opCruuona upon them result in a
profit o. m advisable for tho devel-
npmont Of The state. the commission
thinks. Ia follow the latter policy u
resolves w proposed amendments 10
the wine inN law 10 the following
! The extension Of the principle 81
valuing mineful lands solely % the
surface without reference TO ~" min.
crni content. with Of COURSE full vnlu-
nuon Of any improvements that may
have been made.
2 The reduction Of tho present uhN
upon mines ln early stages Of drtol-
opmeut with the provision. however.
that the commission NAV classify 40
-~npsrutIuG mines those whose not
output or who's" royalties paid are
go lncourcIu. initial Dol not to m'rit u.s.
sfaamsnt The minimum net output
subject Co taxation might property be-
placed ~ a. 600
Railrpad Cltskrr.Bnarl Lamb.
The commission suggests thnt tho
STATE could fofsro ths nNinE Of iimhtr
stnniirr especially 10 timber in
order 10 encourage forsstnfiou. N
'ax onif the lumherinE output there.
from. ON the aame basis as mine ouf-
nut H. inxsd THIS BE- hnsed on IL re".
concentration 81 the rational uonEer.
Nuftuu uFsurinuun.
Tho commission recommends D o.
the tsriFiafufc memorial 90 congress
20 u.ts re- ltN whereby the railroads
Hnd the government NAV rNchHnn"
aertiars ~ the selection 81 tho Fov-
m - thHt M. "rhortsr hnnri'
/, railroad tines ~ western New NeNiro
NAV bo Corhoiida'ed in'o rrazirf
'raets af useful areas "Thi. rhhnr
srts the tpmWIHH' ON. would result iu
.uafmous hnusut 90 80 livestock IN
forests 81 New MsNlrn
Tho commission nsls Tor lerislh-
tInu pHrmItfiur HsHfssOrs tn fHN hN''
sock owned iu Gnlorudo urd other
afnfsa HrH rraFsd uHrtE ~ Tho ven
boz Nps Msairn These livestock u
strtss VOW HreelU esrap' atl taxation
NHrHrs Hugrf -tiors Hrs mfdc ~
49,. IL LM.# -
private car companies
FlnHfN otter showing th. work
dome I, fhr commission lufirg tht
uHaf two Wears thr nugrssIluu bel made
that rho tuN commission as an Hl.
nIuIHfrutHt t"lIN. Del Handicapped hN
th, w thui uf forming new commits
ru"a INtH fwu years W. think thI
tNr rlmmI Hfiuu should Ic su cunsiI.
fufsi tFut there VIII hr H CONTINUITY
of purpHf. uut p'tns ~ Move Oh
IHrag of such PURPOSE Hud plans
tnrouEn tns interruption ~ thc OPP
pn|stmtuf of "u entirely now coui.
mission We Hp,nmmvuH thut th'
rou w ss'nu nH appointed i"f n cor
ttTw of ah HfHrH appoint
bore nra mtubsr zoe two wears tw,
fnf f.Hr Years Hul two fur So N,nr'
Hnt Nii'" rHHHrrIrs tr tufurv fur H'
,cur iHrwa n d suggested also tn.
rho press ~ limit ou ihc number n
.ft,H rtnuhsts of no Tainu mn
ue ur'.t.iN rwpiutsi on ~ work D.
hHnFoHtI tut Ihn tmIt con wpfN nu,
com, hY uuly thut Of 20" rr'HH npur"
ur.Hf nu fur stlnr|rH AVID pNupnssH 4
ur.sU.i up WiWher cru work W't'
N.r uIHri1 HHNH fN ruN N'HI TIE
rHmu sHIHu hnuI's neither no f'u0
I.. rrw. boz Sew Movie, fpr n rnu
ut- ur I,to'ire Hu ~ tune g. th.
work
m. ursa,ni commission CONSISTS u
vs. rulltrl of D,miug pres dent
g. Saint. of Nlhuqu'r1uc Ni'"
urHs tent. GOO Q Ilrilk ~ '1rtEu
rn = W NruIi1r eft Wagon Noun
HuI 70 " WILSON,. oi HuE.rmau VIZ
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