The evening herald. [volume] (Albuquerque, New Mexico) 1914-1922, 1921-12-19


SANTA FE. Dec. i9.-rThere ~
nothing more pornicous or damaging
to equitable Assessment than to have
thu same grade OF cattle or sheep
assessed at n price In one county
and at another price In another
county" declared J. y. Saint. tax
commission chairman, at the opening
OF the county assessors conference
this afternoon.
Calling attention to tho repeal by
the last Legislature OF the section
which gave the commission the power
TO ASSESS livestock and returned the
power TO the asscssors. he said III
had Invited representatives OF the
livestock interests TO attend the con-
ference to try TO reach an agreement
with the assessors to insure uniform
assessment OF the livestock.
He then pOirtud out the commission
had been given tho power to re-aHsess
property not believed properly as
sessed by the assessors and added
w will apply these duties to h
question OF placing values on grazing
lands ana liveItock . 80 Il IL
necessary at this conference TO
eliminate future trouble by arranging
a schedule OF values for grazing lands
and livestock throughout the state"
Mr.. Saint attributed the taking
away Of tho commissions authority
in the valuation Of grazing lands to n
fight made on the commission for
attempting to classify grazing lands.
This also was done b. the last leg.s-
luturc.
Mr.. saints Address.
Mr.. Saint said:
"GentlemeH-
The tax commission Is greatly
pleased to see - many assessors and
county commissioners present at this.
MIR FLNRN wWwasuN ...N--... .-a.N. -.
assessors OF the state. The primary
object OF these conferences IN to get
acquainted with each other and create
greater intereI.s In our individual
Jobs, ana this year to study the new
laws, and TO cr1ato n spirit OF team
work among tbs various taxing oni-
cials OF the state.
This conference will doubtless
prove TO be the most important Of
any OF our tax conferences up to
date. We believe these tax confer
ences have justified themselves in the
past and We ere firmly convinced
that they will continue to Justify
themselves.
''Thc last session ~ our legislature
made radical chrngcs In the asses=-
ment laws ~ our state. imposing
greater duties upon the assessors. cX-
tending their authority and requiring
VI hAA'NlN iN'A tNi AlNNNif ~ lNllfN never
imposed upon the assessor before.
Likewise this law has Imposed now
duties on the rtatc tax commission
giving them broader powers and
greater supervision Of taxation. FOL
lowing constant urging Of this COM
mission and others that know the
situation the legislature has passed
q law allowing compensation for
travelling expenses Of nsscssora to
the extent OF $1,000 per annum the
expenditure Of this $1,000 additional
compensation 10. deputy service. IT
Is the belief OF this commission thut
this 81 goo Tor additional deputy sor-
Vice should not NJ used % emptoy ono
man Tor g full year, The commission
o. firmly OF the belief hat only dur
ing the campaign u getting the pruu-
erty on the rolls. which b. All required
between January 1 and May :. extra
deputies should hc employed. In
other words. ilat this extra deputy
service shout oil be employed in the
first four months uf the year during
which time IA" schedules must uc
made out This is a matter open FOR
discussion during his conference.
This last legislature repealed chapter
1l6. laws OF l9lg, which required the
tax commission tC place the value OF
grazing and throughout the state.
Under this law chapter li5. the tax
commission classified the state into
eight district recording to rainfall
and moisture AMI also the commission
undertook under this law to begin a
system 81 eta -incH'iun OF grazing
lands other fhnn rainfall and mois.
turD taking INTO account the proper
tion of bad land to good land in th'
various tracts especially the large
areas lying within the boundaries ol
the old spanish grants and hkewis'
large areas acquired by cattle nnd
sheep companies from the public do
main state purchase land, etc.
"Tho attempt at classification mad,
by the commission I'm 1919 and 1870
aroused sorlulH objection In certain
parts at tho sta q and this antagonist
Ia tho classification from ccrtalr
counties In the state resulted In th'
repeal 81 the law. There h nothing
more certain to my mind that whit
this law has been repealed that d
Is only a question ~ time when q
similar law viii Ice passed and tha
the grazing lands Of this state Will %
classified AS hey should be. Thor
ts probably NO place In the whol'
range NJ taxation whore the gsychol
ogy Of taxation has been more clearly
demonstrated han tho fight that wa
made on the 'tV commission for at
tempting To classify grazing lands.
Defect In Law.
The last session Of the lcgislu
turo they repealed chapter 90 whicl
was the law creating the tax com
mission In 1915. This chapter o.
has been succeeded by chapter 1Sl
article 3. section sol. But while an
trainers uf chapter t33 evidently dtl
not intend. or. rather. ovcrluokcl
certain sections uf chapter 81. tina
There was no valid reason Tor over
looking. vet Chtplrr 81 stand re
ponlod As further proof Of Oversight
IN framing chapter 1888 u repeal
ing chapter 81. section .. the claus
requiring tho trN commission to prin
the blanks for thC assessor OF Gael
county was repealed and no provision
made us 10 who should he responsible
for his work. The tax commissio'
Will do this work until this defect /
The law is cur"d by legislation, as n
county has made provision to do II
The last paragraph of section 4
chapter o.. aiding to tho placing q