The evening herald. [volume] (Albuquerque, New Mexico) 1914-1922, 1920-10-26
LETTERS TO the MORNING JOURNAL
]. &. SAINT SHOWS STATE WevlD
HAVE LOST $i3, Ie4,47s VALUATION
HAD '~conrR0IlED' TAX COMMISSION
FOLLOWED PETETon'S ILLEGAL ADVICE

Mr. Carl {. Mnsee. Editor Albuquerque Morning journal.
My dear Mr. Magee' In the Sunday Journal after publishing my open
the ,howlns made in my letter by saying that tho Ia commission was an
certain opinion given the tax commission by Harry L. patton. when he was
the attorney general for the state.
In the sd6.hond Of your editorial you used the word controlled" tax
commission. Evidently, the purpose OF this editorial vas to support the
charge Judge Hanna made IN silver city. to the effect that certain large
taxes. ~" - Wv '''-"'" :" we ''''' On ""'" '' W'' TO pay
Now. Mr. Masee. you boast OF your rosd-mindedncas on oil public ques.
uons Assuming that you try to carry out this idea in the policy OF your
paper would ask yOu to prove this idea by giving this reply to your editorial
the same publicity.
1t is true that Mr. Patton wrote a n opinion on the mine tax law for the
questions that car u before thu commission, at that time, as the opinion
commission took this opinion under adviscment in regular Lssson, four mem
C. Wilson had rendered his resignation to Governor Lindsey, and. while the.
resignation had not yet been accepted. Mr.. Wilson did not attend the meeting
The conclusion OF the commission was.
First that the tax commission had 10 authority 10 pass on the consutu
uonaty OF any law.
his duty. as attorney general to either enjoin the tax commission from APP
before the supreme court. or to petition the supreme court direct to set
an %Sr hS , Jaw =" S set ~ IN ms petition m "a. INC wv VA aneonsrnSuonal
be assessed UNDER THE OLD METHOD, BY THE LOCAL ASSESSOR
Patton a legally capable. and this idea was further supported by the
to disregard its oath Of office and to assume the functions Of Of n me pS@rc
court by declaring a law passed by the legislature and signed by tho governor
Now. al stated. IL the commission ho followed Mt. rattons advice, there
would have beer 10 mtne tax law. the tax commission would have had no
Jurisdiction whatever on the assessmen o mines and. they would have been
assessed b. the county assessor a they we're in 1914
Copper company is the goat in this particular campaign. we will take the
the Chino Copper company. for mineral value OF land. slOs5s7. and other
mining property. 's7ssos'. n a grand total of 's0O7Ass In the year pre-
vous to Mr. PattOn's opinions that is 1917 the tax commission had fixed the.
mineral valuation II the land, using the output a a a basis. at tiiss72si
made a total Of ,i1oiI.SS4, instead Of the valuation fixed BY the assessor %sSr
under S. ur,o the O s, mw rd IN S osnsF ,N words, D q, IN 90 SS Sn ' m ," ,n tn assessment a%s,
IA increased sis.is447s..
Now, Mr.. Masec, you ought to know, first, that the tai commission
cannot pass on the consttutlOnality II a law; second that 1t was the duty Of
the @,s our: and third ana, ~ tho %N omTi%%on no "a" S.S % oI h 0r rioh,
to hold the law unconstitutional and disregard it, the mines would, in all
probability. have received n decreased valuation.
Cssned) ) E SAINT.
CHIEF. Tax Commissioner