Albuquerque morning journal. [volume] (Albuquerque, N.M.) 1903-1926, 1920-12-04
PUBLICATION OF TAX
LIST ADDED BURDEN
TO TAXPAYER, CLAIM
CONTINUED from Page one.)

ficient value To cover the cost of
personal property taxes as Well as
those of real estate" says the re-
port, ''the assessor should imme-
diately certify to the treasurer and
collector the value of the property
and the tax thereon using the rate
CT the previous year to compute
the tax. The treasurer should then
at once serve notice upon the tax
payer that said taxes will be due
and payable within thirty days.
Failure of the taxpayer TO pay tax
should result in seizure Of property
by distraint and the saAl thereof to
cover taxes due" The above sug
gestion was probably made with
special reference to automobiles
where at present some difficulties
have been experienced in collecting
taxes. N-1
1853 Per Cent Unpaid.
The commission presents a table
showing the total tax levies and
the collections by years since state
hood. The average per cent UNI
paid Is 1853 per cent and the total
amount unpaid on August 81, 1920,
was $8.25e,540.7S. The total
amount levied was $42,324,377.79|
and the total collected was $39,-
.067S37.01.
The table incidently brings out
rather clearly the growth of ex-
penditures in the state. The total
taxes levied for 1912 were SS,4Sl,-
074.S0, while the total for 1919 was
$9,405,510.94.
Coming to the subject of eX-
emptions, the commission mentions
that the constitutional grants of
permission to exempt property are
contained in sections three and five
of article eight of the state constl-
tuition. The first allows the ex-
emption OF the property of the
United States, the state and all
counties, towns, cities and school
districts, public libraries, commun-
ity bitches and all laterals thereof,
all church property, all property
used for educational and charitable
purposes, all cemeteries not used
or held for private OF corporation
profit. and all state, county and
municipal bonds.
Section five provides that "the
legislature may exempt from tax
alton property of each head OF n
family to the amount of two hun
dred dollars
Then by chapter 81 of the COM
piled laws of 1915, sections 5427 to
5433 contain statutory enactments
in regard to exemptions, This in
cludes the 5000 to the head of a
family, the property Of federal,
state and municipal governments,
property Of literary, scientific,
benevolent, agricultural and reli-
gious institutions, new irrigation
reservoirs, new railroads for six
years, mining claims until one year
after patent is issued, etc.
80 Million Acres Untaxcd.
In addition to the property so
exempted from taxation, the COM
mission believes that there are
within the state over thirty million
acres out of rs and one-half mill
| lions of acres of land in the state
that are untaxed. This acreage is
divided as follows: Unreserved and
unappropriated lands. 1S.7S5,723
acres forest reservations, S,249, 222
acres; Indian reservations, 4,54S,-
692 acres: total, 31,G23,637 acres.
On exemptions of private pro-
perty, the commission says that
"the exemption from the property
tax of quasi public property while
| in our opinion quite illogical and
provocative of much abuse, has
apparently met with general pub
lie approval and the support of
church. goers and. other benefit
Charles who are instrumental in the
formation of public opinion. 1t
seems useless to criticise these eX-
emptons although 1t should be OBJ
vious that whatever reasons may
exist for holding this property as
! private property Is an equally good
reason for paying taxes thereon
The commission recommends
that in the case of certain instltu-
tons, no exemption should be
granted for they are conducted for
profit in whole or In part and so
should be as subject to taxation
as all other private property
The $500 exemption to the heads
of families has been abused, in the
opinion of the commission. The
exemption aggregates about S.
600, 600 annually. The report re-
commends that greater care be
used by the assessing officers in
order that the total of these ex-
omptions be reduced.
Against Railroad Exemptions.
The report advises against the
policy of exempting new irrigation
plants and new railroads for six
years, believing that there Is no
more good reason for exemptlng
them than for exempting any other
sort of new enterprises. The re-
peal of section 5431 and 5432 of
the compiled laws of 1915 is re-
commended.
The view is expressed that the
SO, 900 exemption to ex-service men
is unconstitutional and would be
so held if the matter were. tested
in court. But the commission is
opposed to the exemption on other
grounds, according with the
opinion of the National Tax asso-
citation in that respect. 1t feels
that the exemption is a poor form
of bounty and that 'if a grateful
people wish to reward or support
war veterans and other public
servants, there is a more direct and
dignified method Of pensions avail
able. The law has already been
abused and numerous instances
have come to our notice where
property has been divided among
ex-service men in order to avoid
the payment of taxes. 1t is also
suggested that this exemption is
a discriminatory form of recogni-
ton of ex-service men, the one
having property being the one to
receive such recognition" The re-
peal of the law is recommended.
The commission cites Governor
Larrazolo's attempts to secure for
tho sta To The fMenfY- million acres