Albuquerque morning journal. [volume] (Albuquerque, N.M.) 1903-1926, 1921-12-07
REVIEW OF THE SIX YEARS OF
THE ACTIVITIES OF THE TAXPAYERS
ASSOCIATION or NEW MEXICO
BY Rupert +. AspIund.

cate and fraudulent claims. No
recovery was secured by the state
because the state elected to press
a criminal charge which resulted
in a conviction in the district
court at Santa F'e. Not only did
the association donate its office
force. facilities and funds to this
investigation, but 1t paid out a
large sum to make possible the
trial of the case. While recovery
of the amount lost the state was
impossible the further defrauding
Of the state of money that will
eventually so to schools was ef-
fectively stopped.
County and Municipal
Investigation.
Formal audits have been made
by the association of Chaves and
Mckinley counties, and of the
cities of Gallup, Las Vegas, Ros-
well, Tucumcari, Las Cruces,
Santa Fe, Columbus. Roy, Vaughn,
Santa Rosa, Carrizozo and Belen.
In q dozen other counties and
Informal surveys
have been made at the expense of
the association.
A special line Of investigation
was initiated a few months ago
to ascertain to the extent of the
violation of the Bateman act, and
the attention or the officials in
several counties has been called
to floating indebtedness that has
not only been illegally incurred
but Illegally paid. The results of
some of these inquiries have been
for the local news
papers and for general publicity.
Delinquent Taxes.
Almost from its inception, the
association has kept before the
public the tax collection problem.
comprehensive discus
sions and a wide distribution of
in the press, the evil
of delinquency has been brought
home to the people with the re-
suit that every legislature has
with the problem. The
new laws passed by the last legis-
Iature promise a solution in pro-
viding for more careful assess
ment of property and for logical
method of collection of taxes.
The associations Investigations
Of delinquency have been espec-
tally detailed in certain counties
as to the years 1917, 1918 and
1919.
Budget Making.
A consistent line of activity for
the association has been to induce
budget making to guide and gov
arn state and local expenditures,
and no other effort of the asso-
citation has been SO fruitful in its
results. Chapter rs of the laws of
1915, first drafted by the taxpay-
ers' association provides for bud
getting school needs as a basis for
ak levies. Chapter "A of the same
session laws provided for the ap-
prevail of tax levies for local needs
Oy the state tax commission. In
order to pass intelligently upon
evy proposals budgets were re-
luired to be submitted by coun-
les, cities, towns and villages,
With supporting detailed estimates
rs to schools, roads, etc. The
'orms for those budgets were pre-
pared by the Taxpayers associa-
ion, and the assembling of the
lata has been in some years en-
,irely given over to the Taxpay-
,rs' association when funds and
abilities were not available for
he purpose. The director of the
and his assistants
nave worked strenuously to assist
boards of county commissioners
n the preparation of their bud
.ets, and we believe that If these
officials would express their opin-
ons they would be in appreciation
Il the Taxpayers association CO.
operation. This year, for in
lance, under commission of the
tate tax commission the director
f the association and his assist
mt will have visited twenty-seven
( the thirty-one counties of the |
tate, spending two or three days |
n each county assembling the !
ecessary information, and con-
erring with county officials, with |
ut any expense to the state. 1t |
as been found, however. that To-
al budgets have been useful, |
nerely for determining the total
mount needed, and were not eff
ective in controlling public ex-
enditures according to the bud
cts. To remedy this several laws
yere secured at the hands of the
fifth legislature. One provided for
he educational auditor; another
Or county budgets to be en-
breed by the travelling auditor,
nd a third for approval Of budgets
nd control of expenditures under
lem by the governor. These meas
res will make the budgets mean
in securing efficiency
it'll economy. They were all act
ely urged and supported by the
axpayers' association.
State Budgets.
At the regular and special ses-
ons of legislature held during the
asst six years, the director of the
axpayers' association has been ac-
orded every opportunity to assist
le governor and the legislature in
the needs of state de-
artments and institutions and in
ie preparation of the appropria-
on bills. Prior to the last session
: the legislature, Governor Mech
n appointed the director as exec
tive budget clerk, and the senate
nance, committee made him its
,cretary. His services were rem
cred without cost to the state. The
ldgets prepared by him for the
ourth and Fifth legislatures were
tinted by the legislature and dis
ibuted among it's members so that
| might be advised as to the re-
tests for appropriations. With
lis information in convenient and
form. the legislators
ere able to act upon the approp-
atoms with full knowledge of
,eds and conditions.