The evening herald. [volume] (Albuquerque, New Mexico) 1914-1922, 1920-08-07
THE COLFAX COUNTY CASE

THE appeal of the Santa Fe Railway company from the assess.
ment valuation placed upon its non-productive coal lands in Col
few days, a case which should be productive of valuable information
produced in connection with this appeal should be of value to the
special revenue commission, now considering proposals for revision
of the states entire taxation and revenue system and should provide
considerable light for the public generally.
Practically since statehood was achieved we have had constant
agitation over the taxing of mining properties and mineral lands.
The present law has been the product largely of agitation during
election periods, resistance by mining interests and compromise in
the legislature.
1t is the general concensus of opinion that the contiguous terri.
tory clause of the present mine-tax law effects a virtual evasion Of
taxation, for some large mining interests, mainly for large tracts Of
reserve coal lands, which by attaching them to an operating mining
property, are included in the output tax collected from the operating
mine, although the lands so attached may be wholly out of the ope-
sailed in the Santa Fe company's appeal. A decision as to the con.
stitutionalhy Of the law of course cannot be determined in a proceed
ing before the state tax commission, but must be carried into the
state courts. 1t would be well if this case might be carried into the
supreme court in time to permit a decision before the next Legislature
assemblies.
Unfortunately for intelligent taxation of mines and mineral lands
n in ims St at;,a much % of ,t the agitation @n' TSr higher zig ,es. taxes ks has h%.a been led led By by
%ands for Gonhs,ation of mining properties Appeals Of this kind
a reaction among thoughtful citizens favorable to the mining com
panies In the last session of the Legislature fanatical demands for
edial legislation than any other influence.
We believe it would be helpful to a clearer understanding of the
mine tax situation and our needs in mine tax legislation If the entire
argument, in this Colfax county case could be put, before the people.
commission. a board composed Of responsible men in whose integrity
and judgment the people have confidence.
Our objective here in New Mexico should be 20 require mining
erty. The law should not permit the boarding of mineral wealth at
the expense of the public revenue, any more than it should unload an
unequal burden of taxation upon a mining property simply because
some iinerant agitator or hot foot political aspTant picks it out as a
basis for demagogic appeal.
If the situation in Colfax county is as the Santa Fc attorneys
contend in their petition to the tax commission, it is a situation which
calls for an immediate remedy. In seeking the remedy let us base
our conclusions upon facts, not upon agitation. Let us remember
that the history of mine taxation is as wide as the west and its ltera-
ture a record of excuses in too great favor for mining companies and
the other extreme of taxation verging on coniscation. Let us demand
a basic of taxation for mining property that will require it to bear
its share of taxation in equal proportion to other classes Of property.
Let us examine with utmost care the appeals of those who seek to
create prejudice against business enterprise and the industrial cour-
age that is willing to venture the large capital necessary to develop
the costly mining operations of this state.
We will be safe in following the leadership of those who demand
exact justice in taxing mining properties, and no moro. Tn following
such leadership we will be dealing fairly not only with the mining
companies but with ourselves and with the best interests OF our state,
What we need most in order to deal intelligently with the taxa
ton of mines, as with any other important property classification
such as railroads, banks, business property and merchandise, is clear
cut, unprecedented, demonstrated facts. The most dangerous guide
to tax reform that can be turned loose in any community or common
wealth is the politician in search of personal advantage, or the office
seeker on the trail Of a Job.