The evening herald. [volume] (Albuquerque, New Mexico) 1914-1922, 1919-01-07
1t Pays to Move Slowly in Taxation Legislation: Half-Baked
Tax Laws Generally Lead to More Serious Taxation Ill

WITH II opening of a session Of the State
w Legislature only 2 week away we are con-
frpnted with rather more than che ensio.
mary revival If discussion Of taxation us, real and
imaginary, ead 81 suggested remedies therefor.
While a u 20 be expected that there should be moro
OF nuch discussion in connection with a Legislative
session than 1T other times, Il Is 60 be regretted that
our consideration Of taxation problems cannot be
more evenly distributed. II j. cur ctstom, not
alone IN New Mexico bat IN ell Of the states. and
N our national Affairs. 70 leave consideration OF
taxation questions until the time when tax laws
actually NAV or must be made. Generally the re-
snlt Il a. unsricntihe ~ could be imagined. There
n. of course. no such thing As a perfect taxing
system and 10 try 20 make one, or To remodel an
old one, during the brief period Of a Legislative
session - always . dangerous undertaking.. Half.
baked fax laws generally lead 20 serious public ills.
We have had recent vivid Illustration IN our
National taxation legislation Of how easy Il u 20
make grave mistakes In building taxation lawn.
The emergencies that confronted the nation a. war
have been brought forward 20 excuse all % the tax
alton errors made BY congress. But the grave
emcrgcncics that confronted the nation at war do
not c~onffcnt eur state H. iaakers. We can afford
20 MOVE slowly IN building our state taxation sys-
ten a.
This il clearly The view Of the present State
Tax Commission a commission, By the way. which
has done more serious. constructive work for I'M
proving the ~faxstion system Of this state than any
other agency We have had. In introducing il bcn-
UNI tf|u1 me tummItalou Nu.Nf Inv NtNttuIr
meuf 81 q comprehensive and equitable system Of
taxation must Of necessity be ct slow growth, aud
it has been the aim Of This commission 10 make the
most ont Of the laws that we now have"
The commission then proceeds to state IN
specific detail a few simple changes aud amend
ments 60 the present iaxing machinery which IL
suggests % likely 60 render that machinery more
efficient, both h. assessing and collecting the
taxes. None Of the changes are radical. All Of
them commend themselves by reason Of their prae-
teal character. They have been outlined Ia the
news columns Of the Herald.
One Of the most sensible Of these suggestions,
the Herald believes, is that which proposes a con-
tinuous commission, instead Of the present system
Of appointing The entire membership u the commits
sion for a period Of two years. Under the present
system u Is more than likely that each appointing
period will see an entire new commission, is mem
hers without previous experience IN taxation adj
ministraiion and confronted with the necessity Of
learning the whole serious business from H. very
adimenis The commission proposes that two new
members be appointed every two years for six year
terms, thus maintaining NJ all times at least two
member ON the board who are, or should be, thor.
oughly familiar with The work in hand and the
problems pending for solution.
Prior 90 the enactment Of the present taxation
laws il was proposed that a commission be appoint