Albuquerque morning journal. [volume] (Albuquerque, N.M.) 1903-1926, 1921-12-07


gram with reasonable tax levie
than to secure funds through re
peated loans involving heavy inter
est payments through a long tern
of years. Borrowing by the stat
or local government is not to b
compared with borrowing for in
vestment where profit may be an
ticipated from earnings; even whel
interest payments are added to ex
penses.
Legal Limitations.
Perhaps the association ha
served taxpayers generally mos
by assisting state and local ia!
agencies in checking tax levies anC
bond issues. 1t has not been con
tent to benefit it's own members
only who are able to protect them
selves through judicial processes
from Illegal tax levies. On thi
contrary, it has used every effor
to prevent such levies with the re
suit that only in rare instances ha,
q taxpayer been compelled to figh
a levy. BY insstence upon tbs
observance of every legal limit
thousands of dollars have beer
saved to taxpayers every year. II
would take pages to enumeratc
the levies eliminated or modified
because of the recommendation
of the Taxpayers association. As
to the bond issues, the association
has likewise been watchfuf to cal
attention to the constitutional and
statutory limits, with the result
that, in several instances, no issue
has been made, or the amount re-
duced.
There are also limitations upon
public expenditures which would
have been ignored had not the as
ISOLATION, through publicity and
otherwise. insisted upon them. s]Is-
pecially have we constantly re-
ferred officials to the Bateman
act, which prevents the mourning
of indebtedness in any year in ex-
cess of the revenues of that year,
Surveys have been made by the
association to determine the extent
to which the law has been violated,
In certain counties, we have found
thousands Of dollars of floating in
debtedness illegally paid from
current funds, and brought about
n discontinuance of the practice,
This insistence upon the observ-
ance of legal limitation is a service
by which ali taxpayers in the state
benefit. In fact the Taxpayers
association renders no service to
its members in which all other tax
payers of the state do not share
without cost to the latter.
The State Revenue Commission.
The special legislative session of
1920 provided for a revenue COM
mission to study the whole subject
of public revenue and expenditures,
appropriating the sum of $1,000 for
Mr.. Hagerman, the president of the
Taxpayers association, was made
the chairman of the commission
and the director OF the association
was made its secretary. The office
facilities and clerical force of the
association was placed at the dis
posal of the commission. Funds
were provided by the association to
supplement the small appropria-
ton made by the state. In service
and actual outlay the association
donated fully 10000 to cover the
cost of expert surveys and consul
tations, and of preparing and pub
fishing its hearings and findings.
The various printed pamphlets have
been bound in volume, which con-
tains over 100 pages. Because of
the earnest work of the president
hi ct tey hi h n
sive study was completed in about
six months, and submitted to the
governor and the legislature. While
the commissions recommendation
We're only partially enacted into
laws, it is believed that they will
serve for many years as a guide for
future efforts in the line of pro-
gressive legislation. The tax code,
as it is, has been pronounced by
the secretary of the National Tax
association as one of the best in
the United States. Several special
laws put into effect some of the
proposals of the commission-such
as the law providing for the travel
ing auditor, and the laws relating
to budgets which are mentioned
elSpW III llllS lCflt"s SOIoAN
cradle information assembled by
the association was made available,
and has been printed in the commits
sions reports, all of which will be
accessible for future reference.
Publicity.
The association publishes the tax
review from time to time In which
carefully prepared articles of
length appear. Twenty numbers
have been issued containing 500
pages of statistics, graphs, sur
veys and discussions dealing with
topics Of governmental costs and
efficiency.
During the past two years print
ing charges have been 30 high as
to make it advisable to Issue only
a few numbers. Besides, it has
been found that short, concise
statements are more easily grasped
by the public and we have, there
fore. prepared newspaper "stories"
which the editors of New Mexico
have kindly accepted. More than
800 different statements have been
sent out, all Of which have been
used by some of the newspapers
and many of them have appeared
in as many as fifty periodicals.
Thus we have been able to present
facts and suggestions to a much
larger number of readers than
would be possible through a mag
azine of limited circulation.
In addition to newspaper pub
licity, addresses have been made
at various assemblies by the off
GERS of the association, and cor
is carried on with
of the association and
other taxpayers, as we'll as with
state and local officials with refer
snce to levies, expenditures, etc.
recommendations of the Special
Revenue Commission.
It may be said that the work
and report of the special revenue
was, generally speak
ng, a elimination of the work of
the Taxpayers association, and an
examination of the report OF the
evenue commission will reveal
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ggIMD Observation-Disclosures ITDlN@