Albuquerque morning journal. [volume] (Albuquerque, N.M.) 1903-1926, 1921-02-20
THE REPUBLICAN PLEDGE.

An effort is being made to create the impression
in the public mind that the republican party is not
honor bound to follow the essential recommends
tons of the Special Revenue Commission.
No contends that the party is obligated to
accept all the minor recommendations and details
offered by the commission. But the fundamental
proposals of that body obligatory upon
the legislature
The Journal fought for ad vaorcm mine tax
plank in the republican platform last September.
The failure to insert it due to the expressed
fear of embarrassing the Special Revenue Com
mission in its recommendations That body then
at work and the party leaders professed desire
to allow the commission to direct the the
party should take, unhampered by any party
pledges Therefore the revenue plank made to
read as follows:
1--WE favor a system of taxation which will
place the burden of taxes equally upon all.
Every person and every corporation must
spond to just and equal taxation upon its
property. The laws must be so framed that
we will be able to ascertain the proper tax that
shall be paid by all persons and corporations
'Reazing the difficulties met in seeking
proper solution Of this question, Governor
Larrazoo submitted to the legislature the pro-
prety of creating a special tax commission for
the purpose Of studying and analyzing the
existing tax laws and of reporting and
costing a revision of all tax laws upon
the statute books to the end that just and
equitable system of taxation may be adopted.
This commission has been created and is now
engaged in its work
1--WE heartily commend such action and
will insist upon such laws may be found
necessary to correct any inequalities disclosed"
AT the regular session of the legislature two
years ago it argued that there not time
for the legislature to make intelligent study of
our revenue system preparatory to proper legisla
ton 1t proposed by the mine owners that the
average net output of the mines for the three
previous years be used basis of taxation for the
next two years, and that revenue commission be
created to work out the whole taxation problem,
The mine owners procured the continuance of the
old system but managed to lose in the shuttle the
law creating the commission.
Governor Larrazolo spoiled the plan for two
years delay by calling the special session of the
legislature last winter Then, to prevent legislation
at the session, the commission created.
The party expressed great confidence in the
personnel of the commission. The mines and the
railroads contributed ninety per of the money
to maintain the Tax Payers association. When the
president of that association was made chairman
of the revenue commission, the mine Owners inn ,
medately had great confidence that the report
would suit them. They unwilling that the
party should declare for ad vaorem mine tax
but willing to depend upon the judgment of
the commission.
But when that commission failed to be con-
trolled by them in it's report they took different
view Of the situation. Mr.. w. A. Hawkins voiced
the high moral tone Of the mining in his state
ment before the Finance Committee of the legisa-
ture when he said Of platform pledges, break
them"
Surely What is platform pledge between
friends?
The people take a somewhat different view of
platform pledges. They demand that they be carried
out The republican party agreed to enact the law
which the Revenue Commission after exhaustive
study, found necessary If you doubt our statement
please read the above quoted plank again.
The commission says that assessment system
must be professonazed and appointments put
under the State Tax Commission in order to place
who testified at the commissions hearings, agreed
upon this fact. Yet political considerations lead
party managers to hesitate to redeem their pledge,
This commission appointed to suggest "a
revision of all tax laws upon our statute
books" They have done So
The republican convention said, 1--WE will insist
upon such laws may be found necessary to cor
rect any inequalities disclosed" The commission
found an ad valorem tax law for mines necessary
to- correct any inequalities" They found a flat in
come tax necessary for that same purpose.
Will the party "insist' upon these laws found
necessary correct the inequalities discosed?' Or
VIII they follow the advice of Mr.. Hawkins and
tsbreak" their platform pledges2
u The bodnes of the fraud practiced and the low
esteem in which the intelligence of the public is
held by the mouth-pece of this group of men is
disclosed In the brazen attempt being made to ex-