Albuquerque morning journal., 1921-08-29
GOVERNOR HAGERAIAN AGAIN.
Roswell, N. M. June 1.

INDSWtlAI 4Ns n1sp
To the State Tax Commission of
New Mexico, Santa Fe. N. M.
Gentlemen:-In behalf of the
various members of the Taxpayers
association and expressing also my
own firm convictions, / beg leave
to very respectfully call your at
tention to various matters in con-
nection with the assessment for
taxation of grazing lands in this
state and to protest against the
present general rule of valuation
for lands of that character as es-
tablished by your honorable COM
mission.
In doing so l beg leave to assure
you that L am, in no way, criticiz-
ing the commission for the stand it
has taken in regard to this very
complex and difficult matter for l
realize how very difficult 1t has
been for your commission, with
tho time and the means at its dis
posal to deal with this problem
only one of many constantly be-
fore ito give it all the study and
attention it deserves. Great prog
ress has been made toward an
equitable equalization for grazing
land values. But on the whole, the
scale of values, is, | am firmly
convinced, far too high-so high
that, il it is continued on the pres
ent basis or anywhere near the
present basis the stock business in
New Mexico will be seriously Grip
pied if not put entirely out of bus
mess.
The question naturally arises as
to how the state and its various
subdivisions are to secure the
money necessary for the adminis-
tration of their public affairs If
material reduction, such as we
think should be made, be made in
th5 assessment of so large class
of our tax paying property as graz
ing lands, Now that is question
which / have discussed at various
times with the president of your
commission and / am under the
impression that he is in accord
with me in the position that the
problem of finding money TO meet
public expenses, that the task OF
providing funds to meet adminis-
trative costs is not the duty OF
the commission, but that its duty
under the law is to determine the
value of the properly for taxation.
There is nothing whatever in the
laws to indicate that the tax com
mission should have, consciously
or unconsciously, as a controlling
motive for its actions. the feeling
that it is up to them to make ends
meet, to find the wherewithal to
foot the bills. l do not positively
know that your commission, as at
present constituted, has. even un-
consciously had this in mind but |
know that other commissions nave
and | believe that the trend and
tendency of most governors has
been to lay upon the commission
the burden of, in one way or an
other, so adjusting property values
as to produce the revenue required
to meet the appropriations made
by the legislature, whatever they
may be, and the running expenses
of the government, however extrav-
agant they may be. In other words
the tendency has distinctly been to-
pass the buck to the state tax
commission. Now this trend, this
tendency is, in my opinion, utterly
wrong-a gross injustice to the
commission. If the idea Of the leg
islature is to authorize eXpendl-
lures and make appropriations toI
the extent that the people will en-
dure and to put the burden Of pro-
viding the money to meet them on
the tax commission and the COM
mission accepts that burden it
tacitly admits that if it fails. the
responsibility Is the commissions
and not the legislatures. II the
commission accepts that burden It's
actions must be influenced by such
acceptance in a way that gets away
from just and equitable ap-
praisement and tends toward val
uing each class of property for all
it will stand. No one knows better
than I the tremendous task youh
commission Is, under the law,
charged with. If to the already
enormous task of assessment and
equalization is addeG the charge OF
producing the revenue" the job
Is too much for any set of men.
What the legislature and the gov
ernor should do is to see to 1t that
government expenditures are such
as can be met from the available
income, when the tax burden is
equitably distributed. Unjustifia-
BILE costs cannot be justified be-
cause L. may be possible, for the
time, to exact from one or num-
ber of classes Of property in the
state a tax tribute sufficient to
meet them. To continue doing SO
because, once or twice, 1t can be
done, means ultimately, stagantion,
ruin and bankruptcy for the hold
ers of such classes Of property. 1t
would, I am sure, be infinitely less
of a calamity of the government
of New Mexico to suspend payment