Albuquerque morning journal. [volume] (Albuquerque, N.M.) 1903-1926, 1921-03-06
Albuquerque Morning Journal Sunday March 1921.

a law that is uuequivocal. certain
and clear and there is no good rca-
son why we should not have it.
another part of the origina
code which has been ditched en-
tirely in the new draft is the in
come tax One of the two main rea-
sons for the creation of the revenue
commission was to inquire into
and make recommendation as to
the policy and necessity Of the
adoption by appropriate legislation
of a system Of taxation of incomes
and the relation of such a system
of taxation to the present system Of
taxation in New Mexico real and
personal, tangible and intangi-
BILE. The matter was most care
fully considered and a personal in
come tax at a flat rate recommend
ed as the system which would not
only produce revenue and be posi-
BILE of administration, but would,
it was confidently believed, reach a
class of property which now prac-
tically escapes taxation. The inn
position of such a tax was specific
ally recommended by the governor
in his message.
"Now it is stated that even a
personal tax at flat rate might
possibly be unconstitutional and
that because of such possibility no
income tax should be included in
the code. The consensus of opinion
among competent lawyers is that it
would not be unconstitutional. 1t
has been hoped that the supreme
court would hand down its decis-
ion as to this point but it has not
done so and in the meantime the
law enacted in 1919 has been re-
pealed by the legislature and the
repeating act signed by the gov
elnor. Various rumors have for
weeks circulated as to what the
courts decision would be; first that
income is property, then that it is
not, then that an income tax is an
excise tax, then various cOn1ec-
lures as to what the interpretation,
of these various holdings might be.
1.-The result has been that the
whole question is now shrouded in
an imprenetrable mystery.
"Al this is exceedingly unfortu-
nate for, from a practical stand
point, it results in eliminating a
possible source of considerable rev
enue at a time when revenue is
sorely needed. The tax should have
produced around 100000 per an
mum, a sum which is certainly not
to be sneeZed at just now and it
would not have fallen heavily on
many unable to meet the burden.
$50 we have reached nearly the
last week of this legislative session.
In one way and another situation
has been brought about whereby
virtually all taxation and revenue
legislation which is to be submitted
is tied up in a bill which includes
provisions for mine tax not ac-
ceptable or in harmony with the
demands and expectations of the
electorate. There are but q few
DAYS left for debate or discussion.
The legislators will be asked to
take it or leave ito swallow it
whole or reject it in toto. That is
the situation-that is the status
which has, l believe, purposely
been brought about in spite of the
governors sincere desire that the
session result in a constructive and
effective program which will actu-
ally mean a better distribution of
the tax burdens, better collection
of taxes and lower rates.
II do not think the bill can pass
IN It's present form. .a
II do not think the bill should
pass in its present form.
There is still time to amend and
pass the bill in a form which,
while by no means all that the ad-
vocates of good government had
hoped for, would be a distinct adj
vance and at the same time
no surrender to those who are will
ing to use organized power for I'M
fair ends.
There is still time to do this if
the governor and those men in the
Legislature who are sincere and I'M
afraid determine that it shall be
done.
"Will they so determine?
81 am sure they will"