Albuquerque morning journal. [volume] (Albuquerque, N.M.) 1903-1926, 1919-02-06
THURSDAY. FEBRUARY G, 191.
APPROVES INCOME TAX.
Editor Morning Journal:

Editor Morning journal:
! am very glad to see the timely
editorials in the Journal with refer
cnce to taxation and the financial
problems which the legislature must
face in trying to provide adequately
for the necessary business of the
state. You cannot emphasize too
strongly that there are only three inn
pOTtant sources of revenue now open
the enaction of an inheritance tax
an income tax, and the collection of
back taxes. / sincerely hope that you
will succeed in arousing public opin-
ion and the interest of the legislature
so that we may be placed in posi-
ton TO draw upon all three.
Experience during the war must
have convinced the great majority
that the fairest distribution of the
burden of taxation is an adequate and
equitable income tax. and that under
no other form OF taxation can that
fortunate surplus which brings to its
poSseSsors so much of ease and pleas
.urc and which is the recipient OF so
much beneficient protection from the
sheltering arm of stable and free
government be compelled to render
unto Caesar the things that are
Caesars to say nothing Of the con
text,
The collection of back taxes is an
absolute necessity. But here | wish
to say most emphatically that before
this can he proceeded with intelligent
~ and adequately, as must be done to
get the desired results, something
must be done with our archaic and
chaotic records of back taxes, or the
whole state will find itself in the
condition of Eddy county, where the
collection during the past year of
$4,000 back taxes has brought us
face to face with a condition of these
records which is simply scandalous
and menace to every title in the
county.
Our present system Of keeping rolls
open for each separate year indcfi-
@'''N''f 'iiNSt iNNpiiS IltNtl DtIuS
closed or carried forward, and being
open at all tines for not only inspec-
ton, but use and entry by any one
who cares to go over Them simply
means that we have no records at all,
but simply a memorandum subject to
alteration, duplication, c5asure los;
and in no way protected from frauu
and false entry.
No collector. abstractor, or county
clerk can safely certify to such rec
ords. Whole pages as well as parts of
pages are gone, and one entire record
was missing and found in a loft of
the court house. Tax deeds have been
issued upon duplicate entries and also
in the same year to the same land to
different parties.
Aside from minor errors no tax col
lector can be blamed for such condi-
tons running back as they do to the
very beginning of the county, 1892.
But with such an appalling mess of
records before him what collector can
be expected to make progress at back
collections, when he cannot hope to
Keep up with current business and
search for what naturally comes to
him from day to day? So the search
by individuals goes merrily on and the
rolls are thumbcd and torn and made
more lllegible every day, and the state
and county has absolutely no hope Of
adequate and accurate service and the
individual citizen is losing daily what
protection and confidence he has left.
Tax deed was issued the other day to
piece of irrigated land which the
present owners had held and paid
taxes upon for twenty-five years and
have paid twenty-five dollars per
acre N construction charge to the
federal government, for a tax that
had been overlooked for all that time.
and for three years before they came
into possession.
Under such conditions tax searching
Is to some minds as exciting as search
Tor burial treasure; but surely it's
responsible citizens, or property own
crs who are citizens, are entitled to
better protection from New Mexico
than this. Nor would it be business
like or fair, even If it were practical
to do so. to enter into any extensive
campaign for the collection of back
taxes before these records-the same
throughout the state-are carefully
revised and carried forward and due
notice given. AT the same time some
thoroughly modern system of carrying
forward uncollected taxes should be
provided by the legislature so that all