The evening herald. [volume] (Albuquerque, New Mexico) 1914-1922, 1920-08-18
DOWNER TELLS OF {
TAX INEQUALITIES
Favors Some Sort of an
income Levy to Rem
edy Conditions

SANTA FE. n. NJ. Aug. 1s.-Need|
OF an Improvement in the administra-
ton OF New Mexico's present tax laws
was given further emphasis In "A COM
~prehenslvc statement On taxation
made by George s. Downer, OF Albu-
querquc, attorney for he Atchins0n,
Topeka ond Santa Fc railway yester-
day afternoon before the special re-
Venue commission. What he said on
this particular branch OF the subject
supported thu declarations made ~
the morning session by Major II. G.
Reid, resident OF the state farmers
association. and former president OF
the state tax cSmmiss-on.
The revenue commission. which IL
conducting public hearings this week,
had scheduled the AFTERNOON to hear
statements and recommendations from
cattlemen, but Vic Culberson and his
party were unavoidably detained n
unable to rench Santa Fe until today.
Accordingly. the cattlemen will be
heard Thursday.
Downer said hat for five years. to
his certain knowledge. the railroads
OF New Mexico ave paid their pro-
portion of the taxes. In tho view OF
"a namkcr OF well informed persons.
Downer snid. the railroads have paid
considerably more than heir Just
proportion. That * TO say. that while
the railroads perhaps have not been
oVortaNcd, they have suffered by
reason OF undertaking Of other pro-
pertios. In answer To n question by
Chairman Hagerman, DOwner declar-
od that the present administration OF
the tax laws In this state Is not salts
factory to his company. There Is
little grounds for complaints AGAINST
his company's valuations. hut, AS he
had explained. there II much reason
TO complain OF the assessments. or
the failure to assess adequately. other
properties. This Is the fault Of the
system. he said, and not due to n
desire on the hart OF officers or
boards to discriminate against the
railroads.
Rnps Assessors
Assessors, In many instances. were
described as not qualified to dis
charge their important duties. In
other instances they were. said to he
lacking in funds ana the force Of de-
puties needed to put all the property
on the taN rolls. As a remedy for
part OF the evils now existing, he be-
licves more authority ought to be- Civ
en- to tho central taxing board and the
county assessor ought to be appointed
because OF fitness Tor the work. or
selected through some sort OF "a civil
NtINANf Ulals W. hhhAh MfAAhAAA'
placing power and responsibility In
a powerful and responsible sboard,"
he asserted. "under the present sys-
tenn there Is nobody held responsible
for the tax situation."'
Answering a question from Prof.
Haig, Dpwner said he believed that
an income tax would he the most
| nearly equitable way to reach the
great body OF people now paying no
taxes at all. Such "A tax. In order to
be wholly fair, ought to include com
| panies and corporations, but there
ought to he no double taxation. In
order to avoid double taxation. there
| should be an offset in favor both of
individuals and companies. He said
that In order to use a concrete cast,
he would take the case OF two per-
sons. one owns an office building,
n revenue bearing property. on which
n tax. on a physical valuation, has
been paid, Another holds stocks
bonds and mortgages. on which the
state Is unable to collect taxes. II
would he manifestly unfair to charge
the owner OF the building the
same rate on his income derived f'om
rental that should he charged the
possessor of the intangible holdings,
the latter holdings not having been
subjected to taxation. Downer o n
coded that a rather complicated sys-
tenn would have to be MT into use
! in order to collect incom6~taXes with