The evening herald. [volume] (Albuquerque, New Mexico) 1914-1922, 1920-12-23
oUR M~osTURGENT NEED

~ re are confronted with a varied sSoftnem Q Il emeOh or ue-
w feets in New Mexico S system OF taxation and revenue admins
" tration. Some of the defects are real. Some Of them are fan
cied. A few of our defects have been greatly magnided by agita-
ton Of a partisan political nature. Some Of our shortcomings that
most need attention and aggressive action looking to wholesome inn
provement, have been almost entirely overlooked. There is some
danger, in this situation, that we may achieve changes in our system
that are meant to improve but that will result in more serious diff
culties in raising sufficient revenues to meet the public requirements
No cure-all has yet been discovered for taxation inequalities and
evils. All demonstrated advancement in taxing methods fqs been
slow. Revolutionary changes usually have resulted in disaster.
From the beginning, taxation problems have been made the football
Of politics, thus confusing popular Judgment and obstructng wise
solutions. Difficulties should not deter us from seeking improve
ment. But the history of the slow process Of taxation advancement
should prompt us to move with the utmost care.
The taxation and revenue system in New Mexico has been painted.
in such narrowing design by aghators, demagogues and political as
pirants that we are likely to view our state as in much worse con-
dition than our sister states. That is not the fact. Checking New
Mexico taxation conditions with those in the other states, we find
that our system is as efficient as most and better than many This
state is no rotten borough. Our standing among the states as to adj
minhtration has been most assaied by men living in New Mexico who.
have busly painted pictures of evil in order to have a pretext for
aspiring to the job Of reforming it.
The state of Missouri, for instance, is about to try a complete re-
organization of its government. The new governor, Hyde, proposes
to abolish forty state departments and re-organizc them into nine.
Sweeping changes i'm taxation procedure and revenue administration
are proposed. Missouri cannot b. regarded as a backward state. 1t
is prosperous. Its people live in abundance and grow rich with in
dustry. Yet Missouri has adopted no less than three constitutions
and is now about to try what amounts to a fourth. New Mexico has
found little of real fault in its fundamental law after ten years Of
statehood. Our constitution compares favorably with the others
Our statute law will bear the same comparison. So, for that matter,
will our state administration, in all its branches. There have been
defects and bad spots, to be sure. What state is without themi
We should strive for advancement, seriously and constantly and
most earnestly. But we should not permit our evils and defects to
be unduly magnifed, and we should not be stampeded into rash ex-
pertinent and change by hysterfeal appeal or demagogic agitation.
The revenues IN New Mexico are too small for the requirements
we have established. There are two ways of bringing the revenue
vi. to requirements. Both ways must be followed with utmost care
and thoroughness. One way is to improve the taxation system and
make administration more efficient by eliminating duplication and
other waste. The othsf way is to increase the volume of property
subject TO taxation; in other words, increase the revenue. We may
not have given too much attention to the first way to- relief. Ger
tanly we have given. too little attention to the second.
The fact is that New Mexico has devoted its attention almost
exclusively, during the past six or seven years, to finding new ways
for spending the revenue available, without giving the slightest eff
fective attention to increasing the sources Of revenue b3
We believe that the big, vital subject Of state development
should have an equal share of attention from the state government
with the adjustment Of our more serious taxation and administrative
defects, The work should proceed hand in hand. We need some
changes in our taxing administrative system, but our greatest need is
for developments for increasing the sources of revenue.
The special revenue commission, in its exhaustive report, falls
into the common error in this regard. 1t devotes time and attention
to almost all phases of public business, departing into some paths
that perhaps it must have found with difficulty in the directions
given il by the legislature. The only attention the report gives to
that most vital phase Of any revenue problem, the basis or source, is
in a quite gloomy forecast of continued slow development of our
natural resources.
The principal reason for the continued slow development Of the
natural resources Of this state is that no organized, aggressive, per-
sistent public effort for speeding up development has ever been made
There is no need to produce evidence to prove this. The proof is ON
every hand. We all know it. We know that some feeble, intermit-
tent efforts have been made at immigration work inadequately f.
nanced and inesfeiently organized. Yet even those efforts produced
rather astonishing results
Should we witness the miracle of the evolution of a perfect tax.
alton system here its operation would still fail to produce the revenue
needed to maintain the standards we all wish to see established in
schools, roads and public progress. We need TO continue to strive
on our courage, arm ourselves with faith in our state and go to work
at its development, so that we may have something more to tax than
claims OF alleged tax lodging and petty ineffciencies in admins
traton. ,-a