The evening herald. [volume] (Albuquerque, New Mexico) 1914-1922, 1919-06-21

80 ~
Instead of 20 the legal anssasmeni'
The officers decline 10 cancel these
assessments. and the owner ~ com
PEELED 10 lncur the expense Of NUT to
enforce cancellation.
Are tho above isolated rssesf Not
at all. The JemeE Land company
ovng n tract of land known a. the
Canon de San Diego Land Grant. 49,
oO0 acres. In Handovai county. n hns
made ~ return every year. and the
year 1913 was no exception. and tho
total @cfeaEe was aaacased for that
year 70 IemeS Land company. the
owner. The same land was also as
sessed for tho SANE year. 10 In
known Owners OF Canon Dc JcmrS
Land Grant AZ n valuation Of s2se..
eteso. and when the Iemek Land com
pnny paid the first half Of taxes for
the year. the treasurer gave n proper
receipt. hut credited the payment on
tho books to the illegal assessment
aud the JemsS Land company " un-
abir 20 got relief from the tnAinE Off
GERS bat been compelled 60 resort
20 suit In court to enforce proper np-
piivntion Of ia payments and the eau
collation. OF the illegal assessment. ~
10 this date the owner has found as
aesaments Tor eleven different
standing unpaid on tho Treasures
hooks FOR which n holds receipts for
taxes paid upon the same property for
the same Year,.
Let me dive SIN another Instance
Approximately a.. 900 acres ~ the Ala
MEDIA land grant Tie In Sandovni 70
- The grant h owned in strips y,
individuals In sevoralty. and was ~
ndiudrcd years aro. Tho ow nefa Of
the strips have returned them for tas-
alton and paid taxes on them. and this
fact is well knuwu 10 tho tnNing OIL
Gers. but Notwithstanding this we'll
known fact. the taxing officers assess
the whole OF his 50 600 acres every
wear 20 unknown owners Clearly
illegal assessments. that 20 20 swell
tho so-cailsd delinquent taxes ana
represent probably u million dollars
Of tho so-cnilcd delinquent tnN assess
mentH.
These are only q few Of the In
stances Of illegal taxes Boz sandoNal
couniy. Practically cyery land Grant
or other large tract Of land Will show
the same state Of nnnirs
Sandoyal county does not stand
alone. That portion ~ tho Alameda
land grant lying in bcrnuliilo county
H. assessed In the SANE way n is the
Elena Galiegos Erant and tho palnri,o
grant and practically nll Of the other
grants In The state Of New Mexico.
The practice % double assessments
especially ~ applied &C. land grants
and other large tracts OF land VIII be
found Ia be very general, and these
so-caiied delinquent taxes ARE made
the basis Of unjust attacks upon tho
supposed deiinaucnta. These Instances
may be- 20 some extent the result Of
incompetent officers. but IN largely due
Ia tho policy OF the taxpayer be
damned 60 n disposition 81 tuNinr
officers make assessments IN many
instances without much regard 90 the
value or the facts.
IN the old dayH M political assess
ments. and when the assessor was
paid a percentage Of tho ASSESSED
value. a reason for such illegal usHcss.
mouts could be- readily found, because
they Hwclied the compensation Of the
nHHossoT. That reason does not cAiHi
today.
II b. time thai the boards Of count,
commissioner and the state taN com
year Co see that no illegal or double.
assessments ARE allowed to stand upon
the tax roll. ~ they " any duty Ia.
the taxpayer. and ] think tfcA do owe
"a duty. u H. 10 see that such practices
are not allowed u VIII ho readily
understood that the tnNt " b. help
less in matters 81 this ktnd. " he
makes a return OF HIS property. he has
fulfilled hts whole duty and u becomes
Ga, tuty Of The assessor to see that "
IL properly and fairly valued and that
% ~ not again assessed 10 unknown
owuors" or otherwise II h. likewise
the duty OF The boards of county cont
miHslnners 10 see hat the assessor does
his duty, and % iH the duty of the state
tax 60 umlHSinn to sec that both the
usrezaurs aud the boards OF county
commissioners do their duty,
N be- Co be hoped that the new state
tax commission Will take thiN uuttrr
iu hand. and % b. mN prediction mat
when tho taxing officers ~ THIS state
show Il disposition 10 protect the taN.
PAYER and treat hum fairly, they viii
nud in most raises "a ready response OF
the taNpnVur 60 perform his run dut,
in the return aud payment ot taxes.
have ielt that the examples -
cited und the practice OF taxing Officers
would be OF the greatest interest 10
vuur readers. and especially the cattle
men III New Mexico Who own large
tracts of grazing land udcr IN"
present stringent tuN-snlo laws theN
are liable Ia lose their lands on uts
count OF the illegal acts ct officers
without any fault upon their part N
stands them IN hand 20 nave the tnN
rolls examined 60 see " they are Vie
Tins Of similar illegal = 'asmenis. IN
case such illegal assessments are
found. u becomes the duty OF the dis
trict attorney TO take proper action
10 see that they are ahntcd without
expense to the taxpayer In a later
article I Will poin' out some matters
relating To the taxation 81 VIt,lomen
nat I 'hink In Of the greatest interest
To them.
Respectfully,
D IIA