Albuquerque morning journal. [volume] (Albuquerque, N.M.) 1903-1926, 1921-02-21
JOERNS USED MAJORITY WASTE
BASKET FOR MINORITY REPORT
ON TAXATION, DECLARES HAIG
Says Tax Commission Secretary Exhibits
Pettifogging Eagerness to Appear to
Differ When He Really Does Not;" Mine
Tax Law Would Fall if Understood.
CBY STAFF CORRESPONDENTS

the commission on almost all FUN
damental points and what amazes
me most is the false impression or
dissension engendered by the NIL
nority report of Mr.. Joerns, All
the members of the commission
signed the main report. Mr.. Hay
don and Mr.. Joerns ConCurred IN
il "subiect to certain reservations
to be specifically stated by us here
after" Mr.. Hayden, moreover,
added a note stating that he con-
scented to the majority recommen-
dation with regard to the mine tax
but that his personal belief was
that "the output should be re-
tanned as a basic principle of tax
| ing mines" Surely this is not
very serious reservation, for out
nut would certainly be one of the
most basic of principles which any
| competent engineer would use in
arriving at the fair value of mines,
the basis of taxation recommend
| ed by the commission,
A Molehin Becomes.
In view of his substantial agree
ment | am somewhat surprised
| that my good friend, John Joerns'
the efficient secretary of the state
tax commission, should find 1t ad-
yisable to present so elaborate
document in setting forth his res
eryations. / wish to say at the
very beginning that l have not the
slightest doubt concerning Mr..
Joerns' public spirit and his goodd
intentions. He has the welfare or
1.-The state at heart. That New Mex
| leo has in her public service man
of the ability and Intelligence OF
| Mr.. Joerns Is one fact which en-
courages me to hope that the
| necessary administrative ability
can be found to straighten out the
present wretched muddle OF taxa
ton. However, in my opinion, MI
Joerns undoubtedly knows as much
| about taxes as any man in New
! Mexico and l am very certain that
| he knows much more about New
| Mexico taxes than / or any other
outsider can ever hope to learn
His report shows this clearly.
Let us remember that Mr.. Jorens
has signed the majority report and
that in his own separate Statement
of reservations, he specifically
. SAYS IndI he WlSllSo ~ w Ni'NSA
stood as not having any desire to
weaken in the least the report OF
the majority" The reservations he
really wishes to make are, when
one examines them, not many in
number or fundamental in import
anCe. In view of their relative in
significance l confess that am
somewhat at a loss to understand
why he should have desired to
write sixty unhappy pages about
them. In my opinion Mr.. Joerns
has succeeded in turning out a
document of serious dissensior
where none really exists. How
this can be helpful to the com
missions program to which ht
subscribes or to the equitable so
luton of the states tax problem
is certainly not clear.
Using the Wastebasket.
Apparently what Mr.. Joerns ha
really done has been to write ;
second majority report, using thu
majority's wastebasket as an i'm
portant source of supply of ma
terial. AS one turns from page t.
page in his report one gains tn
impression of continued dissent bu
when one carefully compares HI