Albuquerque morning journal. [volume] (Albuquerque, N.M.) 1903-1926, 1920-11-18

So significant were the facts reported in yester
days letter written by Mr.. Anderson that we are
reproducing his communication today this page,
for the benefit of those who gave only casual at
tention to it,
what goes up" in the assessors office, must
come down" before the state tax commission when
ine-taxation is involved, if may judge by
results
Our friend, Hon. George s. Downer. lawyer. had
the particular case decided in his favor. pend
ing before the Tax Commission at the time when
Hon. George S. Downer, politician, was telling the
public that the mine-taX law was all right and the
Journal an ignoramus for not thinking so too
In his sworn statement a lawyer he attacked
the injustces of the law with great vigor Yet in
his vehement defense of it, politician, he pro-
nounced it fair and just. Such apparent incon-
sistencies are difficult for the layman to under
&Sand We would gladly give space to Mr.. Downer
to tclear the public mind on this point.
Mr.. Downer showed the Tax Commission that
under the operation of the Contiguous property"
clause and the met output clause the Springer in
terests escaping with an average tax equal to
an assessed valuation of $2.S1 per their coal
holdings in Colfax county, while the Phelps-Dodge
holdings would figure $26.32 per acre, the II, H.
Chandler holdings. 10 cents per acre, and Mr..
Downer's clients holdings about $14 per acre.
All these great differences are due to the fact
that contiguous coal lands exempt where a
''SN
put" is levied in lieu of ad valorem tax. The
Springer interests pay taxes on value of $l,S23,-
sal which exempts 600 acres of contiguous land
from additional taxes. Thus with some slight addi-
tons, their average tax $2.81 an acre. The
Chandler interests hold 1850 acres but were as
sessed on net output of 1896, or about 10 cents
per
1t has been shown repeatedly that 1000 to g.
600 acres is much coal land possibly be
contiguous to a shaft, due to the difficulties of
bringing coal underground a longer distance. The
Springer Interests have six shafts Therefore $4,000
acres is the outside figure which could be "contig
uous." If the met output were spread over this
200 only, it would amount to about $40
per There would remain some $4,000 acres
of these properties subject to ad valorem tax If
this fixed low $500 per acre (the
average of the county, it would make added
assessed valuation of s3,5O00 600 against the
Springer interests They would then pay more
than three times their present taxes.
The Tax Commission has it within its power
to make a rule holding G000 to be the al
lowance for Contiguous property. 1t has not done
but instead has allowed the added 100000 acres
to escape taxation.
All this under the present law which is wholly
bad in principle and woefully weak in application.
on a small separate strip of land the Springer
interests pay basis of 500 per acre without
protest of too high a valuation. If one-half this
applied to their holdings they would pay taxes
assessed valuation of about $4,000 600. That
may be too high a figure, too low; do not
attempt to say. We do say that the ad valorem
value of the property; that is, its reasonable mar
ket value, should be the basis for assessment as
with other property. This should be fixed by eX-
pert mining appraisers carefully though they
were fixing buying a selling price.
In its effort to function board of equalization
the Tax Commission brought Mr. Downers client
instead of bringing the rest up to him. This in
spite of the fact that his petition did not plead that
his rate was too high much it pleaded the
inequality when compared with others
Some day the public will realize what is being
done to it. Then betide the offenders. In
the meantime the little tax payers carry the burden
for the "big boys"