New Mexico state record. (Santa Fe, N.M.) 1914-19??, 1920-11-26
SPECIAL REVENUE COMMITS
SION FILES EXTENDED REPORT
Continued from page one)

OH AAAALA ~ eNaAAA a y" 80
ed transfer would utilize the grounds
ard build ngs of the deaf and dumb
school. The Spanish American Nor
NAL at FL Rito to be combined with
the Normal University at Las Vegas.
4 new penal and reform board is
% be created. to have control OF
tie penitcntiary, the reform school
and the insane asylum. 1t is urged
that 10000 be expended to improve
conditions at the pe~nitentiary and
that the institution be lifted clear
of politics.
Grand juries are to be abolished
except in emergenc es they may be
called, in the discretion of the dis-
trict Judge, or upon application OF
residents OF the county. Prosecu-
tions ordinarily will be conducted
upon nformations, to be prepared
by the district attorney.
hbolishing OF the mounted police.
now costing $4,000 a year, is recon-
ncnded, and the substitution OF not
more than three m~arshals, to be APP
pointed by the governor and to be
responsible 10 him, at a salary OF
$500 each, with a cont ngent fund
Of $2S00.
The recommendation is made that
tie state game warden be placed
under 4 bipartisan game commission
Further recommendations in re-
trenchment are TO eliminate the ms
ptc,ors provided Il the gasoline eX-
else tax law, and to reduce the tax
from TWO to one cent a gallon, Il
stop printing the delinquent taX
lists and employing special counseI
20 aid in the collecting OF delinquent
taxes.
The opin on is expressed that rail.
roads, as a whole, are adequately
assessed, while automobiles repres.
enting a value OF $l,500,000 are not
shown on the t~axrolls. The exemp'
ton OF 5000 allowed to former ser
vice men is believed to be moons
titutional, aud is further charaoteriz'
ed as = poor form of expressing ap-
pee alton of a state for valuable and
heroic service rendered.
Immediate repeal OF the present
income tax law is urged, and the
substitution OF a flat income tas
upon individuals that will correspond
TO the federal income tax, The rate
" 4 be Two per cent. One great ad'
virtagc IN making the law uniform
with the federal act will be tina
il will be possible to check state
returns against the federal. The
special session of the legislature il
Ilbruary repealed the present II
come tax law but Goyrnor LARA
colo vetoed the repeating act. The
report says there is no doubt tina
the present law is unconstitutional
The budget plan is strongly endors.
ed and 1t is recommended that II
order TO increase effect yeness the
legislature ought not to be conven'
cd uutli March or April, This change
may be made only by constitutions
amendment. Il would give the gov
etnor adequate time to study thu
proposed schedules OF expenditure
before making his recommendation
to the leg stature.
Work OF the state engineer, thS
state highway commission and tn,
state health department is endorsed
iUc oriid welfare board should bt
made A division OF the health de-
pertinent, 1t is believed.
Abolish ng OF the office OF county
road superintendent is earnestly re.
commended.
The chapter on mine taxation GOV.
lr, 3 pages and goes eNhaus.iycil
mo a study d this p|eTplcNiug Qucs
ton OF the present law the reporl
SAYS "lhc whole system Is ncNac.
and arbitrary as a method OF arr v.
.ug az s.....aot al. L. A. ..I.a.a
aJ.e both as between mines as :
class and other property and be
tween mines as a class and uael
property and be wccn different nm.
iHs properties within the class a.
10 another phase says; In oul
opinion this contiguous properly
b clause eXaggeratcs materially ever
inequality which exists in the Uc
product method OF taxing mines
... Dis ample Ci0at cons deraOl,
values, have undoubtedly been ADJ,
10 hide. Its operation has resulted 1t
q discrimination IN favor OF the min,
with vast reserves and against Ia,
min with reasonable reserves. ]
bias probably resulted in discrmin
ati,u against metallcrous and il
ilyor OF coal m mes. IL has eucour
.-eI tue speculative holding OF ma.
turai resources By radically rcdlc
irg the carrying charges ON sud-
property. ia our opinion a cont
-.i properly clause never had al
adequate excuse for existence an,
wc rcummud that, whalycr mctlo.
OF ia>lug NINE, Is adopted, only suci
frs Jrves shall be allocated 60 pfo.
dlcing m ncs as ale reasonable t.1u
au engineering and economic view,
point
AS to a new plan the report con
tirueS. In our opinion the only
proper way TO arrive at valuation
Of mineral reserves is to vest ih,
state tax comm ssion with power tC
as tir ta'ucs and TO provide then
with Professional assistance. AM
attemp; 10 impose arbitrary limita.
tons apt TO result in underassess
mtGt and is certa n to result in in.
equality In cases OF oyerassessmen
there Is always resort 10 the courti
and since properties Of this typt
are usually held in large blocks, thai
resort will not be closed becaust
The expense Of appeals is out oil
proportion to the amounts involv
cd"
The specifice recommended on
are. 81. That all legislation pro.
viding for special procedure in con
nection with the taxation OF mines
includ ng the contiguous property
clause, be at once repealed 2. Thal
new legislation be passed specifying
that III mining property shall b,
valued on precisely the same genera
principles as other real estate. )
That power to assess all mines anc
mineral property be vested in tn,
state tax comm ssion as reorgsnizeC
IN accordance with our recommends.
tions made elsewhere in this report
Z. That the tax commission be sup
Piled with the necessary profession.
AZ asgisfanreu