Albuquerque morning journal. [volume] (Albuquerque, N.M.) 1903-1926, 1920-12-15

! llbl ikltdll at al Alit ilidHH ONAitl
individuals and corporations are
not more successful in this respect
than the mines.
Situation in a Nut Shell.
whether the mines are right
or wrong about the proportionate
share of taxes they are now pay
ing, they do not appear to be right
! to a large share of the people of
! this state and they never will APP
near to be right until they are
willing that their taxes shall be
measured in the same way and by
| the use of the same criteria as are
! used for the holders of all other
property generally. That is the
matter in a nut shell. We pro
pose specifically a method and
| plan a procedure whereby the
value of mines and mining proper
| ty may be justly and adequately
ascertained on an adValorem ba-
! sis, and we ask the mining inter
csts and the people through Their
representative to acquiesce in this
| program and cooperate in its ac-
/ complishment so that this ques-
| ton may cease to be an issue and
cause of bitterness and bad feel
ing in the same way that the taxa
| tion of railroads, once the cause
! of much controversy, has definite"
| " ceased to be an issue or a
source of raucor and bitterness.
Key TO the Whole Question.
| 80, while it may be said in
one sense, that mine taxation is
only the beginning of our troubles,
it is, in another sense, the key to
the whole question of the equit-
able distribution of the tax burden
in this state. 1t has assumed en-
| importance out of proportion TO
the importance of the industry IT,
self, for while it is very import
ant industry, there are other in
dustries quantitatively much more
| important 1t has assumed this
disproportionate importance and
become, in way, the key to the
whole situation, because it has, to
all intcnts and purposes, been
singled out as a subject for spe-
cial legislation. In March. 1919,
there was passed a law taxing the
output of producing mines in 1919
and 1920 on the basis of the av
crage net value of their output in
1916, 1917 and 1918. This was
passed a compromise measure at
that time as a result of a confer
ence between the governor and
certain of the large mine operators
and it has, in fact, resulted very
unfavorably to a large majority of
the mines because of the postwar
drop in values of metals and min
eral products. The fact does not
make this law amy less than Chap
ter 55 of the laws of 1915 tthe
original mine tax law special leg
islation in the opinion of large
number of the thinking people of
the state. The law creating the
Revenue Commission itself was
another compromise measure
which, like the special mine as
sesSment law of 1919, was passed
as a means of postponing thor
ough consideration of the real sit
uation of the mine tax matter. In
the meantime the whole question
has, unfortunately been the cause
of bitter political campaign
and its merits and dement's have
been confused and exaggerated.
The policy of procrastination in
candidly facing the issue has re-
suited in serious difficulty.
"A settlement of mine taxation
on the lines suggested would be q
mere beginning of an adjustment
of our taxation and revenue prob
lens but it would open the way to
many other necessary moves which
might be blocked If such adjust
ment is not effected. The mining
interests are powerful and eff
cient and well organized. They
can use their power and efficiency
and organization in either bene-
ficient and constructive WAYS.
which will ultimately rebound
greatly to their own advantage, or.
il they choose, in ways that are
selfish, obstructive and deterrent
which sooner or later result great
ly to their own injury. l am sure
they will choose the former course.
Adequate Assessment.
What the commission sug-
gests outside of the income and
mine matters is very briefly, this:
That as many changes as are nee
essary to bring about the more
adequate assessment of property,
the more equitable distribution OF
the tax burden and a better ad-
ministration of public affairs be
effected by immediate amendments
to the laws-and that certain con-
stitutional amendments for effect
ing further changes be submitted
by the Legislature to the people at
a special election in the fall of
1921.
There is a lot that could be
done now and a good deal that.
we feel, should be done either now
or in the near future. We sug-
gest, among other things:
"Q) That the whole taxing and
assessment system be centralized
and professionalism by giving
greater authority to state tax
commission to be made up of three
full time members at adequate sal
aries, who shall have the selec-
ton Of five district supervisors of
assessment. who, in turn, shall
control the county assessors and
assessments.
"(2) That both the state and
county governments be put on a
business basis by materially re-
ducmg the number of elective Of
ficers and giving the administra-
tive heads of government greater
power and charging them with
greater responsibility.
"(3) That all state funds, how
ever derived, and for whatever
purposes appropriated be turned
INTO the state treasury and dis
bursed only through that office on
properly certified vouchers. To
accomplish tins, certain changes III
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ALBUQUERQUE PROOF: