New Mexico state record. (Santa Fe, N.M.) 1914-19??, 1919-12-19
STATE TAX CONFERENCE
is A BIG SUCCESS

representatives from every part of
the state. The conference was called
by the state tax commission for the
purpose of getting touch with the
taxing authorities over the state and
reaching a better understanding o.
methods to obtain a full and fair
assessment.
J. E. Saint, resident tax commits
sioner, opened the meeting with
carefully prepared statement. He
spoke in part as follows
"The taxpayers OF New Mexico are
smarting under a remarkably heavy
tax burden, not because OF lack OF
tangible property to assess, but be-
cause of gross under valuation and
omitted property.
"If the taxing authorities see that
the burden of taxation has an equit
able distribution among all property
owners, according to law, our tax
rolls will show such remarkable in
crease that the tax levies should be
reduced at least 25 per cent and pro-
bablv more.
There can be no misunderstanding
as to the duties of the assessing au-
thorities to apply actual value to all
tangible property.
What is actual value under our
law! Many counties define actual
value as from a will seller 10
willing buyer. The supreme court
Of Ohio has declared that property
is worth for taxation whatever 1t IS
worth for sale" The supreme court
of the United States, the highest
tribunal in, our land, expressed the
same idea by saving;
1T is a cardinal rule that should
never be forgotten, that whatever
property is worth for the purpose OF
sale, it is worth for the purpose OF
taxation"
So you see how the courts have de-
fined actual value. There is moth
ing uncertain about the definition of
termining it,
"When it is called to mind that
New Mexico is great state, in
which there are only Is counties, y
after January |, including both old
settled communities and extremely
new sections with widely varying
classes and kinds of prop ,rty, it be-
comes apparent that TO maintain un-
iformity in assessment is most diff
ficult problem, and practically impos-
sible of accomplishment except
through some central superv sing
authority. To provide such supervi-
sion and in answer to the demands
Of the people that just and equitable
taxation prevail throughout the state
the legislature created the tate Tax
Commission, and charged il with the
duty of seeing that general condi
ton of uniform assessment at actual
value prevail throughout the state.
and it is for this purpose that this
conference has been called. TO try
for greater cooperation with the as
SCISSORS and county commissioners.
Have Tax Conference
Each county has but one assessor
Tor the purpose OF assessing and put
ting on the rolls all the property in
his county. He is allowed no travel
ing expenses for deputy assessors to
visit the property and place it on the
rolls. They are required to assess
all tangible property at full value. II
seems that this is a physical impos-
sibility under our law. That is, to
visit the property and see that it is
placed on the rolls at its full value.
There seems TO be an idea pre-
vailing among the taxpayers that as
SCISSORS, and even the tax commits
sion, have some discretion in the mat
ter of placing value on property. |
claim they have not, and in this ! am
sustained by the opinion OF the at
torney general. When the evidence
available goes to show that certain
property has sold for a certain price,
or like property under like conditions
and surrounding has sold for that
price. that price should apply. and
have grave doubts that any asses
sor, or even the tax commission. has
any legal or moral right TO allow
sympathy for hard luck stories to
influence them in making assess
ments.
The tax commission has prepared
a schedule of land values compiled
from the reports of county commiS-
sioners in their respective counties
and we find a wide variance in va
lues on the same class OF lands, one
county with another some oI IN.
county commissioners in their res
pective counties have districted the
same and classified the districts which
to my mind, is a very proper way
TO arrive at a just value"
After the opening address OF Mr..
Saint, the meeting devoted its time
Wedn esday afternoon and Thursday
to remarks by assessors and county
commits sioners on assessing methods
followed in their counties. The roll
of counties was called and every
county had chance to heard in turn.
The session today will have an n
creased attendance as the mayors
throughout the state have been in
vited
The attendance OF assessors and
county commissioners was surpris- !
ingly large, indicating the keen in !
terest in tax matters throughout the !
state among those in attendance are
the following;
c. NJ. Milbourn, commits sioner. Dixie
Howell, assessor, Torrance: T. F. Nc !
Auliffe. commissioner, J. E. Shahan,
commissioner. II. G. Magrudcr. COM
missioner of Colfax; J. Z. Alexander,
assessor, Orren Beatty, agricultural
agent. n f. Smith, deputy assessor, !
Union; r. r. Miller. assessor. r. H.
Taylor, commissioner, II. f. Sewer,
commissioner, Lincoln; Marimo Du- i
ran, commissioner. Pedro Quintana,
assessor Of Rio Arriba John E. Har- {
ris, assessor. w. G. Black. commits 6
s,oner. San Juan; Burl johnson. as '
SCISSOR of Roosevelt: George Roach.
assessor. J. ID. Fleming. commissioner {
of Curry: George Ryle. commission
er. Curry: Sebastian Esquibel. COM
missioner. Ju1ian Montoya. cor1nis-
sioner. Abel Madrid. assessor. Mora: 3