Albuquerque morning journal. [volume] (Albuquerque, N.M.) 1903-1926, 1921-12-11

eminent, NO one can rlgAtlY ne
called a Sir Galahad or a mere
idealist because of his insistence
that real economy in the admin
istration OF public business is not
only desirable but necessary in
any government if that govern
ment is to long survive.
The present state of govern
ments the world over seems a
sufficient demonstration of this
fact. This nation is so far ahead
of any other that by comparison
our present situation is enviable,
but if we compare this present
| situation with our pre-war status
it is for the moment far from re-
assuring. The problems which
confront New Mexico differ only
in degree from problems which
confront other states, and in
some respects the nation as
whole. 1t is due to that fact, per-
haps, that the work which has
been going on here in New Mex
| leo has excited some interest
among outsiders who are con-
cerned with the study of similar
situations quantitatively m n y
| times more important, What we
| have been doing here is in no
sense regarded as negligible by
! those who are working upon tax
alton and revenue questions else
where. 1t is not too much to say
| that these questions of taxation,
and retrenchment Of public eX-
penditures, the very questions
with which we have been so
closely concerned here in recent
years, are already the paramount
political as well as economic is
sues in every state of this nation
and in the nation itself, and are
| destined to remain such until
clear solutions to them are found,
They cannot be sidetracked or
camouflaged, they are vital and
pressing, and go to the very es-
sence of governmental activity
everywhere.
1t will be difficult for any party
to succeed which does not courage
ously face them. 1t will be diff
ficult for any man to stand for
public office who fears to declare
himself on the main problems they
involve.
But it is said that the theories
of taxation are in themselves so
complex and intricate, and still so
shrouded in the mists of contro-
yersy that no formulae capable Of
general application can possibly |
be reached. To a great degree |
this is undoubtedly true. There |
are certain fundamentals that are |
- ha 1toon OF
automatic, although many phases |
of the problem will long remain |
subjects of academic discussion.
We have all along proceeded on |
the assumption that we should |
seek solution of our tax problem |
which will result in placing each |
economic interest in the state in |
the same position as other eco
nomic interests-not in a better |
or worse position. That is, per-
haps, a broad generality, but one
as nearly approXimating formula |
for consistent endeayor as any |
that can be defined. At any rate,
it is upon this basis that the work |
of the Taxpayers association and |
the revenue commission has been |
largely predicated. Equally firm !
has been our position that no in
telligent conclusion as to what
are the best methods of taxation
can be reached without the fullest |
inquiry as to our revenue needs, |
and of the capacity of the state |
and the people to meet these |
needs. There have been some of |
our friends who, in the past, ar
gued that these questions were |
entirely separate and distinct
questions calling for separate in
vestigations by different groups
that they are only remotely asso-
ciated. / am sure this viewpoint |
has generally been abandoned.
Very recently a gentleman, who
has been for years the confiden-
tial adviser of the secretary of the
treasury on taxation matters, said
in effect that the real problem of |
taxation was how to raise the
money to pay necessary taxes
without unduly burdening the tax
payer. After all that is the gist
of the whole business. You cam
not get away from it.
These, in a general way, have
been the controlling principles
which have guided us in both the
a associations and the commissions
activities. 1t would have been
quite out of the question to accom-
plish anything valuable in the face
of the opposition which we have
periodically encountered unless
some continuous, consistent policy
had been adhered to. We are not
disposed to find fault with any per-
son or group of persons for at times
opposing the association and the
commission. 1t was inevitable from
the beginning that whatever posi-
ton we might take on special ques-
tions would call forth criticism and
from some one. There
has rarely been q time when the
membership Of the association has
been unanimously in accord with
its executive officers. As far an
the revenue commission was con-
cerned it was created because the
legislature could not agree about
the income tax and other taxes. AS
for the association, its organizers
doubtless had in view the creation
of continuing body with a de-
finite policy. which would last
through various legislatures and
serve as q stabilizing and helpful
force to our many conscientious
public servants who sincerely de-
sire accomplishment. This it has
certainly done in no small degree,
but in doing so, in maintaining
like consistent and de-
terrhined attitude we have often
run counter to the temporary In
terests of some group or individ-
ual. 1t would have been quite i'm
possible for us to have done any
thing worthwhile by playing off
one set of prejudices against an
other, or equivocating because
some OF our members disagreed.
There has been some criticism OF
he association because of the fact
that it has been mainly supported
by large corporate taXpayers--rail-
roads and mining companies. 1t
IS true that the association has
been largely sustained by these cor
)orations--and simply because they
ire far the largest taxpayers in the
state. We have no apologies to :
make and nothing tn eXDlain aWay | !