The evening herald. [volume] (Albuquerque, New Mexico) 1914-1922, 1921-02-17
HITTING THE NAIL

rI1EF TAX COMMISSIONER j. + SAINT hit tho taxation nail
L, Squarcly upon the head IN his statement 10 the Legislative finance
~ committees Tuesday when he said that New Mexico principal
taxation flaw is in the manner OF accomplishing the local assessment
Mr. Saint said that the big interests are not escaping taxation in
New Mexico so much as 'us ordinary fellows BY that he meant
that the railroads mining companies, transmission companies, etc,
are reached and assessed direct by the state tax commission, and can.
not escape being assessed in q fairly complete manner, but that our
system OF leaving the tax assessor in his office while citizens return
whot. they please, permits millions of taxable valuation to escape. Mr..
Saint says between sevcnty-fvc ami one hundred millions escape in
this way.
Arizona has a more complete assessment than New Mexico be.
cause IFS assessors ore required by law to go out in the field and get
the property at its value as found. Our system is to permit the prop.
erty owner TO bring in whatever value he feels like swearing 70.
The railroads in this state are paying a fair return on their val
ucs. 40 are the mines. All assertions and campaign statements to
the contrary, New Mexico mines are paying on a higher basis of val
ua,ion than any other class of property. The tax rolls show it. Live.
stock valuations, where an honest return is made, are higher than
market valuations Justify. But there isn't a real estate valuation in
New Mexico, aside from the base rate for grazing land, as fixed by
the state tax commission, that is what it should bc-and there ism t
. piece OF city property IN the state that is described by me'es and
bounds, that doesn't get 1t in the neck, when compared with the re-
turns made on farm property,
In our own county the city of Albuquerque makes a fairly cqut-
able return. Valuations on property outside this city constitute a
huge and ghosty JOKE. The JOKE is upon the taxpayers of Albuqucr-
que. We make the lowest returns we possibly canal of us; and
= We come ont of the assessors office We are ashamed to look each
other in the eye. because "" know-ai of rs, that W" have been put
ting something over.
But our assessment return, on Albuquerque property are a model
of justice and fair play with the government, as compared TO what is
done with tho property outside the city limits
The situation in BcruaHllo county is duplicated in every other
county in the state. Sometimes it is q shade better; moro often 1t is
several shades worse But the operating principle it the same. SO
is The result.
Therefore we believe Commissioner Saint said something when
he said ,ha, our job is To make the local assessors assess. The same
suggestion was made in this column a week ago. II is the way to
assessment results and to valuation increases.
There is one other way to fair assessments. low tax rates and an
adequate revenue, This : TO so limit tn. tax rate as to make il nee.
eNsary for local, county and state governments to scratch for
enough to meet their several needs. Necessity IS the mother of
mighty fine reforms in assessing property for public revenue.
We will never get capital 10 look upon New Mexico with conf.
denec enough t. invest here until We limit our tax rate as it should
be. We will never get an equitable and q complete assessment un.
Ill we do il
We can shout our heads of at the mines, and railroads. and other
interests without getting anywhere but into the ditch, In the
last analysis when tho interests are oyertaxcd they can quit.
aud do.
We can follow the suggestion Of Governor Mcchcm and the
pledge IN the republican platform for equitable taxation, by limiting
the tax rate and requiring local assessors to assess. The elaborate
mechanism planned by the special revenue commission in house bill
100 may be theoretically perfect, but it will not produce the revenue.
in actual operation, that will a simple amendment to the present law
which will treat all taxpayers alike and will make county assessors
work or pay a penalty for loafing together with a Limitation upon
taxation that will give equal protection to all and force all revenue
producing agencies 10 get ont and scratch