Albuquerque morning journal. [volume] (Albuquerque, N.M.) 1903-1926, 1920-08-07
APPEAL BEFORE STATE
TAX BODY HITS JOKER
IN 1915 TONNAGE LAW
CONTINUED from Page one)

10 make their own assessment re-
turns thereon fixing the value
without cooperation or supervis-
ion by the assessor. Mineral re-
servation' lands are those upon
which only underestimate or min
eral or coal-rights are owned.
The appeal which will be heard
before the state tax commission on
August "a will doubtless require
that body to review the acts of the
ColfaX county assessor and should
serve to bring out the true value of
hundreds of thousands of acres Of
coal lands. The testimony before
the body is likely to have a pro-
nounced effect upon taxation meas
ures contemplated in the 1921 as
sembly.
Appeal Claims Unconstitutionality.
The appeal raises the question of
the constitutionality of the present
mine tax law. 1t points out that
chapter IS of the New Mexico ses-
sion laws of 1915 or so much there
of as operates to practically ex-
empt from taxation lands which
happen to be contiguous to an OPP
Grating mine is unconstitutional and
void. Article eight, section one OF
, the state constitution of New@Mex
| leo provides that taxes levied upon
tangible property shall be i'm pro-
portion to the value thereof and
taxes shah be equal uniform upon
subjects of taxation of the same
class The appeal contends that
mineral lands are subjects of tax.
alton of the same class. 1t asserts
| further that chapter So of the 1917
session laws further contravene'
section three of article eight of the
state constitution which provides
for the exemption of certain prop
erty from taxation but does not in
| clude producing mineral lands. i
does not include producing
mineral land either
| ne dJbtdl tioO'S WIN Il NbNN''
that the assessment of 500 OF
400 acres and SAG on ZOO acres b.
reduced to conform with the as
sessment of similar lands in Col
! fax county.
Political Effcot Certain.
That the facts set forth in tn
appeal and the testimony which
will be introduced at the hearing
of it will prove of extreme impor
lance in the political campaign
seems certain. If several hundre'
thousand acres of mineral LAM
have been escaping taxation rang
ing from $44 to sos an acre, tn
total reduction in assessable yalu
must be over $20,000,000 and
possibly double that figure in col
fax county alone. 1t has been ru
mored frequently that one partic
ular holding in Colfax county wa
mortgaged some years ago for $50
100000 These same lands are IN
cluded among those which the San
| ia FEES complaint alleges are no
escaping taxation. Some districts !
Colfax county paid a total tax
1929 on each 500 of assessed va
fuation in 1919. On $50, 100000, tn
tax rate would produce 100000
annually.
; A bill to alter the mine tax la
| to eliminate the contiguous lane
from inclusion in the tonnage ia
: was introduced in the 1919 Assem-
, bly, by Representative Dan Padil
: of Bernalillo county and Isido,
, Armijo of Dona Ana county. TT
bill never got out of committee II
: final action in the house: but b.
e cause of pressure, Governor O. p.
Larrazclo called conference
mining men at the state capital
this. conference 1t was decided tn
a commission should be appoint'
] to study the mine laws and repo
to The 1920 Legislature. Such
: com mission, headed by former Go
c eriior Herbert j. Hagerman, is nc
: at work.
Twice a wear the Chinese car