Albuquerque morning journal. [volume] (Albuquerque, N.M.) 1903-1926, 1920-09-13
Taxable Property in New
mexico Estimated at
5000, 100000, Books.
Show Only 1878, 100000

Show Only 1878, 100000
especial correspondence TO The Journal
santa Fe, Sept. Ia. f. Saint
CHAIRMAN of the New Mexico Stat,
lax commission, who is attending
meeting of the National Tax as
sociatlon at Salt Lake City. deliv
efed an address there Thursday
AFTER reviewing taxation in thi!
state from the period just prior t
the war with Mexico to the present
time, he said:
With this brief chronological his.
tory, shall now devote my re-
marks to our present problems OF
taxation. l shall not burden this
paper with the psychological fea-
lures of taxation in our state, be-
cause to discuss them is to repeat
the story of blind greed, chicanery,
inherited prejudices and all those
selfish human weaknesses that are
familiar to all taxing authorities,
but l will rather tell of the diff
culties, under our law, in getting
the property on the rolls at fair
value. The very fact that New
Mexico has only $37S,0OO,000 OF
property on the roll, under the fun
value law, speaks louder than l
can on the tax situation in our
state at this time. 1t is estimated
by the best informed persons that
the taxable property in the state
cannot be less than 100000, 900.
The fundamental cause of much
OF our tax trouble is inefficient
local assessment. Assessors are
even not required by statue to view
the property. they assess, which
results in a kind of self-assess-
ment; consequently, the railroads
and the banks are the only two i'm
portant properties in our state that
can be said to be assessed at prac-
tically full value under our law. 1t
Is true there are certain banks and
certain railroads whose intangible
value Is not fully reached, but the
comparison with most other states
is favorable to our method. All
other listed property in the state is
assessed at from rs to rs per cent
OF the value.
Value ON Grazing Lands.
The legislature in 1919 gave the
State Tax commission original jur-
isdiction in placing the value on
grazing land. For the purpose of
arriving at some equitable basis of
valuation the state Tax commission
has chartered the rain fall of our
state for ten years from the records
of the weather bureau in Santa Fe.
The rain fall of New Mexico varies
from less than ! 0 inches minimum
A. t,rNNt l,.a
eastern part of the state and the
high mountain peaks getting most
OF the rain. On the eastern side,
where the rain fall is from Is to
as inches large areas are being
more or less successfully farmed
without irrigation, known as dry
farming" Much of this land is
worth more for dry farming than
for grazing purposes. The Tax
Commission has taken the rain fall
chart as the basis of valuation,
dividing the state into eight dis
tricts and fixing minimum value
for the grazing lands in the various
districts. These values are from
s3.T6 per acre where the rain fall
is from 10 to 20 inches and over
per annum, and down to $2.25
where the rainfall is from 10 to l 8
inches per annum. Based on the
practical knowledge that with our
maximum rain fall, it will take %
acres to sustain COW the year
through, and where tho minimum
rainfall occurs, 1t takes 40 acres
to sustain COW for one year, we
estimate that from $50 to 500 in
vestment in land to Craze one COW
the year through, is about all the
Business will stand. The estimate
for sheep is about one-fifth to one
sixth of the acreage 1t would take |
tojsustain a COW. This method of |
assessment of grazing lands the |
State Tax commission is trying out |
this year.
In fixing the values of the vari-
ofs districts. the commission is
fully aware that many tracts of |
laid in each classification will not |
Measure up to the minimum value
fixed by the commission, many |
tracts having undue proportion of
bad, land, to good. The necessary
adjustments are made through the
field men of the commission MAX
ing personal examination wherever
complaint ~ maui. Inc .iuie VI
valuation cannot be made arbi-
trary, as there is a wide range of
values even where the rain fall is
the same. For instance, there are
often large areas of bad lands,
such as lava beds, badly washed
landl, steep and precipitous noun
tains and barren sandy wastes,
which we must take into account.
THE average value of lands I'M
der irrigation is about $65 per
acre. This low average is occa-
stoned by reason of a great per-
centage Of the irrigated lands be-
ing in need of drainage, and also
because of large areas of farming
land along the Rio Grande being
under old Mexican community
bitches and upon old Spanish CON-
rmunity grants, where no United |
the old Spanish system
Of measurement by ''vara" or yards
fronting on the ditch was the
standard of measurement. This
system of farming is decidedly
Wasteful, both as to water and
land, and results in great deal
Of acreage under cultivation es-
Gaping its just share of taxation
lack of knowledge of the
acreage and character. The only
remedy for this is to abolish the ,
ditch and establish one ,
main canal, and have all holdings ,
measured and mapped so that the {
exact acreage may be arrived at.
One the most difficult problems +,