The Clayton news. (Clayton, N.M.) 19??-1954, 1921-02-26
AUDITOR CORNELL MAKES RE
PORT TO COMMISSIONERS
Gives Resume of His Work With
County Records and Taxation Mat
ters: Makes Recommendations

Clayton, n NJ, Jan. 81, 1921
Messrs
Edw. Rutledge
J. H. Zurick
Graut Denny
County Commissioners,
Union County,
Clayton, New Mexico,
GenllemeD:--
In compliance with the request of
the County Commissioners for
summary of the work Of this Of
flee and the things accomplished
in connection with the same, l de-
sire to submit the following gem
tral statement:
Causes for the Work Being Started
The deplorable conditions in the
tax rolls which obtained as far back
as 1908, and in quite few cases
even farther, with special reference
10 the assessment of real estate,
came toN crisis in 1917, through
what was known as the Pace case,
tried in Clayton. in the District
Court. Conditions revealed by the
:. evidence of this case together with
events Immediately following which
lranspred in connection with the
County Treasurcr's official duties,
brought To light the whole matter
as one of great public concern. We
say public concern from the fact
that many citizens of this county,
and also many property owners OF
this county who live outside the
state, have suffered either the loss
of their land or have been held up
by conniving tax spectators for
large sums, and conditions were fast
becoming uubearable at that time.
The district attorney was called
into conference with the county
commissioners of Union county and
the entire situation as it existed in
connection with the condition of the
tax rolls and legal requirements for
sale OF delinquent taxes by the
County Treasurer, who had refused
to make such sales. was gone over,
and il was decided by the county
commissioners upon the advice OF
the district attorney to have an
audit made of the tax rolls.
Purposes and Aim Of the Audit
This proposed audit aimed at sew
eral things. although at that time
NeitIler the commissioners nor the
district attorney knew just what the
audit would reveal or what should
be done IT. was their purpose. how
ever. to relieve the property owner
of the existing danger or prOhabll-
ily of having sold for taxes under
double assessment, or having his
property sold even when his taxes
had been paid in full and a re-
ceipt for complete payment issued.
This latter situation has occurred
i'm number of cases, and this audit
has saved in many eases the tax
payer his property. When your
auditors received their instructions
-we were instructed to leave moth
ing undone that we could do, To give
the complaining taxpayer full JUS
lice We have all through our work
scrupuously held this in mind,
Place Of beginning.
In the absence of instructions
where TO begin our work, we de-
cided we had best begin with the
wear 1914 tax roll, as that promised
The least Inconvenience lO the coun-
ty treasurer through whose office
Y were TO work The things We
Have encountered I'M our work have
convinced us Chat lhe year, ,i9i was
a we'll selected place tO begin
Matter of First Importance.
We had NOT gone very far until
we soon saw That 10 was more lm-
porlant TO turn our attention 10 noe
lifying taxpayers with reference tc
IHs g. G. D. 10 e.. IHI