El Paso herald. (El Paso, Tex.) 1901-1931, 1920-11-26
NEW MEXICO TAX COMMISSION FILES
NOTABLE REPORT WORTH STUDYING

NEW MEXICOS tax commission has Just filed with the
~ acting governor remarkable report following its thor
ough examination Of the states finances and adnistra-
tive problems comprehensive summary appeared N The
Herald yesterday So the report IS published IN
full 1t should be read and considered carefully by every c
zen interested IN promoting governmental efficiency and
economy.
It is not necessary to agTss with all the commissions
accommodations IN order TO tc importance Of the
report real contribution to the literature Of state
economies. There Is other problem Of governmental
adstration complex that Of taxation The use OF
two much abused words may well be avoided In this
ntction namely science and Gsyste-for the reason
that there Is such thing science system Of
taxation, except IN the fertile and too often futile magma
ton Of some college professors and magazine writers.
an the @science7 Of taxation that the world knows
yet has about the conference and logical symmetry
dictionary the finaity Of political party PLATFORM and
the cheerful liberty Of choice OF a drug catalog
An the System" Of taxation that the world knows
yet Is Tarety Of methods all having the end IN
view; to take the money from those who have it. IN direct
proportion to their inability to protect themselves against
inegutshs levies and with little regard to economic laws
OF the ultimate incidence Of the tax burden.
Any effort to reduce inequalities and conform to
nec laws Is welcome when this joined to effort toward
curling governmental extravaganza it is doubiy welcome
and the New Mexico tax commissions report reflects an
earnest endeaTor to do all these things.
Few mer make any study Of taxation embryo
science The only interest most citizens take n the subject
Of taxation to get out from under without violating any
law denying the obligations Of conscience and TIE IN
di7duas duty to society, collective humanity, the state.
Yet the stream Of tax money is to the state what
blood stream to the human body; the power Of taxation
vital to the very existence Of organized government;
luonss and today there is other question i'm
portnt before the nations Of the world than that how
to raise funds to carry out state programs without Vreng
the economic structure Of civilization
At the bottom Of all tax questions les the problem Of
increasing governmental extravaganza This very thing has
been foreen By every student Of the evolution Of govern
meut since the earliest tines Il inseparable from
the eprad Of the modern democratic idea The problem
vii continue to increase IN gravity in geomete ratio
the principle Of universal suffrage becomes more and more
involved With counise and sociastic concepts and
less and less importance is attached in the popular mind
TO special training for public service
The New Mexico tax commission does not stop with .
merely recommending the adding CT certain new lines Of
taxation and the slight readjustment Of some existing
arrangements most state tax commissions do; but It
much further and recommends radical changes In the
entire administrative and executive plan Of control and
management OF state activities
In general way Its recommendations IN the d.
recon Of greater economy and greater efficiency Its ap
proaeh Is direct and It is refreshing in the report
evidences Of comprehension and recognition Of funda
mental principles, distinguished from the superficial
merely ezpedisnt and rather crudely pragmac suggestions
that commonly emanate from such bodies.
New Mexico has been rather conservative IN her gov
ernmental theories from the beginning and has seldom
cared to turn the state into laboratory for expert
entaon IN social and economic explosive mixtures This
latest tax commission report ought be encouraging 10
friends Of intelligent progress and directed evolution for