The evening herald. [volume] (Albuquerque, New Mexico) 1914-1922, 1921-02-26
THE REVENUE SITUATION

IINTIL such time as they know beyond any doubt that the rate Of
taxation will he reduced and held to levels at which taxation will
- not become confscaton, New Mexico property owners will not
willingly return their property at full value. We doubt whether all
the power in the world reposed IN a state tax commission, a county
n SCISSOR " any other taxing authority can force a full value return
Of property in this state so long as the present level of constitutional
tax limitations remains effective, and 80 long AS continued increases
in tax rates can be made and enforced by the authorities. To expect
anything else would be TO expect men and women to abandon the in.
Stinctivc disposition 10 self protection
There is yet to be exhibited the tax law, o any other law, that
can be made effective OF that can be fairly administered without pub
1t is to be questioned, also, whether any complete and equitable
with raising public revenue can rails" that revenue more easily by
raising the tax rate than by getting property onto the tax rolls at full
An assessmen, is likely to be a, complete and as equitable as pub.
lie sentiment in the community demands, whether il be made by
elected county assessors, or professional assessors or by an all power.
ful machine guided from the office OF the state tax commission.
II these propositions are true it is obviously the first step toward
tax reform in this state. and the first duty of the legislature to submit
n constitutional amendment which will lower the present consttu-
ional limitations. which were fixed in tho constitution at II time when
property in New Mexico was INFORMALLY returned at an official basis
Of one third value, and was actually returned upon a'bosis of about
The chief tax commissioner asserted recently a, "A public hear.
ing that a primary assessment in which county assessors go out
the states assessed valuation. Members of the legislature have had
pointed out to them real estate within two minutes walk of the state
capitol that is assessed at one third of its market value. Similar in
stances no doubt exist in every town in the state. It is probable that
troubles for good and all but it is doubtful if such an assessment can
ever be obtained by any machinery, no matter how centralized or
powerful until property owners are guaranteed against rates that
ore confscatory.
Railroads, mines, livestock, grazing lands are all paying taxes
.nlues. Inequalities are greater in the latter than in the former
group. This is inevitable. Property that can be appraised and as
sesscd in groups such as railroads, mines, livestock and grazing lands
is sure to be more equitably assessed than property assessed upon
thouands of personal returns.
If we can all look this tax situation squarely in the face and rec.
ognize the fact that we are all tarrcd with the same stick if we can
turn our attention from the dcmagognes who seek to win an easy
way to popular favor by trying to fix the common error onto one or
two Of us we can work a revolution in the taxation and revenue sit
uaion in our state, 10y beginning with the maximum rate, which is
the foundation; by requiring full duty Of county assessors, who are
the means 10 the end. and with a penalty if they fad to do their part
of the job; and, finally, by putting teeth into the tax collecting sys.
ten, which is the result; we can get Further and in less time than all
of the complicated, costly taxation systems ever devised will take Us
Let John Smith be able 20 say with a clear conscience that his
property Is returned and taxed a. It's full value, and John is not going
TO stand very long for neighbor jim Jones on the other side of town
OF up the valley getting away with a thirty per cent assessment re-
turn. But as long as John is mooching thirty to fifty per cent of the
valuation himself he is not going to make much OF an cutlery against
Jim, or the system that permits them both to get away with it,
II John and Jim and all the neighbors know that full value re
turns will mean no increase in the load and if there is a reasonable
probability that it, will eventually mean a decreased load, none of
them are going to hold back, especially if there is an assessor whose
job depends on his seeing that they come through.
We do not need much taxation legislation but we need that lit
lie nightly, We do not need any more taxing machinery. We need
20 make the machinery we have work at its full capacity.
Now that the menace of a state motion picture censorship is past,
we are breathing much easier. To be deprived of booze was a Jolt
hu, 10 be deprived of Theda Bara and Bill Hart would be- a calamity
and il is inconveivable that any censor, however lenMnt, would pas,
al TIL mn - .l... --.