Albuquerque morning journal. [volume] (Albuquerque, N.M.) 1903-1926, 1921-03-09
A SOLUTION IN SIGHT.

The stumbling blocks in the way of proposed
legislation many. The play and counter play of
conflicting interests and opinions make it difficult
to reach solution. Rarely any. one secure ex-
actly what he wants. If forward step can be
taken it is in the words of Senator linn
to 'be satisfied even if not contented"
The revenue code of which the mine tax proVis-
ions only part contains much progressive legis-
lation of which the state stands greatly in. need.
Some important things have been omitted, but it
would be folly to defeat the whole code because
some desirable things were left out, unless its bad
features should outweigh the good as TO make its
defeat necessary This the Journal feels, is not the
with the code, if the amendment now proposed
is adopted.
The mine-tax clauses of the bill provide for an
alternative method Of mine assessment 1t also pro-
vides that an appraisal of may be made during
1921 from which the commission may decide wheth-
to continue the use of the present output method
or resort to the ad vaorem system. The restrictions
and classificatons provided in the amended draft
of the bill would to US to preclude the success
full transfer to the ad vaorem system by the com
mission, though an appraisal showed that
method to be preferable.
Ex-Governor Hagerman is Of the opinion lin
which opinion concur) that it would be desirable
to so amend the bill as to make the use of the ad
valorem method mandatory in 1922. II looked,
day or two ago, as though this suggestion could be
and Mr. Bursum assented to it, as did Senator Phil
lips OF the revenue committee of the senate. How
ever Chairman Renburg and Senator Wright of the
committee adhered to the view that, should an APP
praisal show that insufficient revenues would be
produced by ad valorem system, it ought not TO
be mandatory that the commission adopt that sys-
tenn.
While the friends of the ad valorem system be-
eve the fears of these gentlemen to be totally
groundless the fact yet remains that they with
out the specific data with which to prove beyond
eavil the advantages of ad valorem system The
committee therefore refused to yield upon this point
but responded with counter proposal that an APP
praisaI be made mandatory which would determine
during 1921, the revenues which an ad valorem tax
would produce The commission should then use
its judgment in the light of added informston as
to which system should be used in 1922.
In view of the lateness of the session Of the
legislature it apparent that the combined eff
of the friends of the code would be necessary
pass it, The whole plan would fail of passage should
an agreement not be reached thus carrying down
with it the highly desirable provisions of the bill! Ii
was therefore agreed, insofar those attending the
conference were concerned, that an amendment is
to be added which will make mandatory the ap-
pra;sal during 1921, which is desirable far as 1t
gees. The appropriation bill is to carry an item of
600 to procure the services of expert mining en-
gineers
Ad valol EN- system but the commission find that the
I'D yatolem provisions of the bill are not workable
AMI therefore cannot be used. Governor Mechem IS
b .und by his publicly agreement to call al
special session of the legislature, to pass any amend
ment found necessary. upon detailed study to make
it workable.
The amendment also provides that all data, facts
and findings Of the commission in making the APP
n a.sal, shall be accessible public record.
The Journal is certain that this appraisal Will
forever damn the present method of taxation With
full publicity the facts the commission cannot fail
to act favoraby in case the appraisal meets our ex-
pectations and claims.
The journal feels that the inevitable result of
this agreement is that will pass to an ad valorem
system in 1922. While we disapprove of MANY pro-
Visions OF the bill the agreement Of the governor 10
re NEEDY any defects shown, assures prompt action.
n another column carry a letter from Governor
Hager,nan to Mr.. Bursum which is published as a
part Of the record to show the amendments whicc
we're sought but which could not be agreed upoO
In the light of all the facts the 10 nal is quite
In agreement with Governor Hag in the
opinion that the bill should pass " h the stip
ulsted amendment Other considerations make its
passage imperative. s..
Our position is clear The status in which
we now find ourselves is that is
efofe The legislature which, if passed. Will be dis
tinct and positive advance present conditions,
both IS regards taxation and revenue Il seems
tain that this measure cannot be amended at this
late cate in the manner strongly contende1 for$by
Governor Hagerniail and the Journal. We still all
here tc the position which We have ali along maitt
famed that with reasonable diligence the legislature