Albuquerque morning journal. [volume] (Albuquerque, N.M.) 1903-1926, 1920-12-20
AGITATION FOR
CHANGES IN TAX
SYSTEM IS KEEN
Texas Legislature Is Expect
ed to Yield to Popular De-
mand for a Revision of
the Entire Plan.

be one of the most far-reaching and
hard fought subjects to come be-
fore the thirty-seventh legislature.
For a number of years past there
has been agitation for a reform of
the state taxation system. State
comptrollers have declared thar
their records show n decided in
equality in the rates at which
values OF different counties are
rendered for state taxation. James
A. King, state tax commissioner in
his annual report for the past year
said that a vast amount of property
! in the state escaped taxation and
that other property carries an I'M
Just share of the burden.
Indications are that the agitation
has reached climax which will
produce action of same nature dur
ing the coming session, which be-
gins January II, 1921. The state
democratic convention, in its plat
form adopted this summer, direct
ed that the Legislature give atten-
ton to this subject. The state tax
commissioner recommended rene.
dies in his last report. The state
comptroller has also advanced his
ideas of needed changes. Repre-
sentative John r. Smith, of Austin
has said that his primary object in
jseeking election as a member of
the legislature was in order that he
might make an effort to revise the
system. He has prepared and
printed an extensive tax bill to re-
place all present tax laws. This
bill proposes a number of radical
lchanges. He declared that this bill
will be introduced by him early in
the session, and he has mailed
jcopies of it to members of the leg
islature, with a request for sugges-
lions for amendments. The at
tention Representative Smith IS
devoting to pushing his proposal
during the possession period is cal
culated to gain considerable sup
port for it and make this bill of
of the main ones to be considered
Bill and Platform Conflict.
However, the Smith bill is some
what in conflict with the state dem
ocratic platform, and this may
form the NUCLEUS of the fight
against it, according to political
observers. The platform said in
part. I'VE are constrained to be-
lieve the system of taxation estab-
lished by this state is capable of
more sufficiently meeting the re-
lquirements of the people If made
appreciative in accord with its pur-
poses and provisions of the law. If
Inequalities have crept into the adj
ministration, it is within the power
of the legislature, under constitu
tional authority, to enact such pro-
visions as will correct them; and
we would recommend that before
legislative consideration is accord
ed new plans of taxation that a
painstaking inquiry be instituted
into the adequacy and adaptability
of the methods sanctioned by our
constitution and the policy of our
statutes
The Smith bill differs so widely
from the present system, that it
may be considered a new plan of
taxation, One of the most radical
departures is the proposal that
bonds and secured debts" be given
separate classification; that n
stamp tax, to be paid when bonds
are issued or notes, etc, executed,
be levied and that property of this
nature then be free from further
! taxation. The bill further proposes
that it be unlawful to deliver Sc
curities to a purchaser without tho
tax stamp affixed. Representative
Smith contends that this would
insure the payment of tax upon a
: vast amount of notes, etc, which
now escape taxation, and that 1t
would create a market for bonds
! issued = Texas, as the purchaser
would have the assurance that they
would be free from state, city ana
Icourty taxes.
New Feature Proposed.
II Another new feature proposed
: by the Smith bill would require
< circuses, shows, etc, to pay taxes
: by the quarter, instead of by the
= performance, as at present, in
l some Instances. Representative
l Smith would assess an annual tax
. Iagainst motion picture theaters
which would be graduated, accord
=, ing to the size of the city in which
I the same is located.
S Representative Smith proposes
, the creation of state tax commits
$ sion to equalize tax rolls on various
l properties of the state, and would
, Irequire railroads to submit state.
ments of their property values tc
: this board. This feature of the bill
4 is somewhat similar to the re.
. concentrations of the state taS
e. commissioners, which are outlined
4 briefly in his recent report as fol
lows:
r 1T is proposed to establish Z
= permanent central tax commissior
S in charge of all taxation in tbs
t state and responsible for the JUS
i administration of the tax laws
S which shall specifically:
D "(a) Have and exercise STRIFE
e supervision over the county asses
/ sors, instruct and guide them in al
e their work, and prepare all blanks
1 forms, etc, to be used in their as
sessment work
"(b) Exercise control over the
e county boards of equalization and
j guide them in their work.
e "(c) Do the work of ASSESSING
t, all Intangible values of the state
n and allocating such values to the
. proper counties to be placed upor
S the tax roll.
d "(d) Look after license taxes
s inheritance taxes and all Other
= taxes"
s Other Recommendations.
Other recommendation made by
t the state tax commissioner were
!. ITO change the law so that the
: initiative in finding and assesslne
:, the property shall lie with the as
:, SCISSOR and the state tax commits
y sion, making it less necessary tc
depend upon the tax payers state
e ment, although that statement il
still retained, much simplified If
Il form.
e ITO provide that the assessor
- shall be adequately equipped witt
$ tools to work with, especially witt
adequate maps, so that all property
= shall be assessed equally.