Albuquerque morning journal. [volume] (Albuquerque, N.M.) 1903-1926, 1921-02-13
INCIDENTS RESPONSIBILITY.

The republican party of the state of New
Mexico is under solemn obligation to the people "
reform the revenue laws of the state ana 10 enact
into law in a reasonable way the recommendations
Of the State Revenue Commission which are no"
before the legislature. This does not mean lnat
tho legislature is under any obligation to accept
without the dotting of an "i' or the crossing VI q
It." the revenue code which the revenue cohiihis
sion has formulated and reported TO the soNerhoi'
II was not the intention of the act creating the
" revenue commission to confer legislative power"
mon that body But the act creating the commls-
sion was passed by a republican legislature on tle
4 recommendation of a republican governor anu lhe
personnel of the body, the majority OF wholn are
4 republicans was selected by a republican gov
Il ernor The report is therefore republican product
The party must not disown its own child
The proposed revenue code is not submitted by
tbe commission as we understand 1t, with any
thought that it will be accepted as perfect plece
Of legislation, but it is presented as the srouhu-
plan Of a legislative structure which may be noui
fled to conform to the actual needs OF our people
and to meet the emergency presented by the present
B financial conditions of the state. Considered IN
mis- light it is a remarkable production 1t bears
upon its face unmistakabe evidence that II Is tho
work of experts; experts not only IN the hla'''t "
taxation but experts well in the matter OF ess'"
t;ye drafting It is not such a finished scheme OF
legislation as requires either adoption IN lls en-
tirety or its entire rejection on the contrary II "
susceptible of unlimited alteration. There does not
seem to be a single provision in 1t which Is Co.
sential to the practical working oil the sehe'"'
scheme suggested which may not be aitereu ~
any extent that legislative discretion requires ms
does not apply to those provisions with reference "
the mine and the income tax to the same eA'e'''
that IL applies to the other parts of the proposeu
act Nevertheless it applies even TO THESE suDJe''
1t is unthinkable that the legislature VIII con-
slider the rejection of the ad vaorem tax on mines
and it is equally unbelievable that there is any ma"
in the legislature possessing such expert kho"leuse
of this subject as would justify him in setting up
his Individual Judgment against the recommended
tion of the commission to the best method OF ac-
compishng the ad valorem taxation OF MINES
Practically thirty of the sixty days of TINS Iesis-
lative session have passed and there mas peeh ho
apparent effort to redeem the pledges OF the party
on the subject of taxation except that the governor
has submitted to the legislature the report OF lhe
revenue commission and its proposed revenue cooe'
The code has received no consideration as yet, but
hearings on it have been set for next Tuesday
The people will accept excuse or explanation
for the failure the part of the legislature 10 en-
act suitable revenue legislation at this session Inc
tendency postpone and delay its consideration mas
filled the friends of intelligent revenue legislation
With annrehension Its consideration by the COM
mittee should be well advanced by this time The
people are beginning to believe that there VIII o'
no revenue legislation and that they VIII De eN
pected to accept the excuse that there was no
time to properly cOnSluer IT. III Jul 'li'''' 49,
peaple will not accept that excuse. An oVerWheim
ing public sentiment will demand that the gov
enor call the legislature into special session to be
gin Immediately upon the expiration of the regula
session if revenue legislation is not enacted betor
that time The republican party, as party VIII p
compelled to accept the responsibility both for tn
failure of the legislation the regular session AM
the expenses enailed by a special session. uheS
immediate steps are taken to formulate the leBlS
lation necessary to redeem the parys pledges
1t is apparent that the democrats are planning
Mace the responsibility upon the governor Tor an
failure of revenue legislation. If such legslato
fails they will claim that the failure is due to IN
apathy of the governor. If special session Is rei
dered necessary the democrats will claim also Una
the special session was made necessary by III
apathy of the governor and they doubtless WIN
to the people at the next election with the chart
that the governor and the governor alone Is ~
" sponsible for these things
FH We have no criticism of the action OF the go
ernor up to this time and this is written with u
firm conviction that it is his intention to carry OF
his pledges to the people and to use all OF u
novvers of his office to that end 1t is written WI
~ the hope that it may bring to his mind reahH
lion of the perils with which he is confronted
recommendations there is ample time to do it b.
core the end of this session, if an effort is made
rood fath 10 accomplish that result IT, on u
contrary the legislature does not intend to suppo
tbe governor It is the republican majority and n