Albuquerque morning journal. [volume] (Albuquerque, N.M.) 1903-1926, 1921-12-07

The six years during which thu
Taxpayers Association of New
Mexico has existed has been one
of unprecedented extension o
governmental activities. This hal
been true of all sections of the
country. 1t has, therefore, been {
difficult situation that the asso
citation has faced in its efforts tC
reduce the burden of taxation. il
must be admitted that the bur-
den has been constantly increased
rather than diminished. and we
must Justify the associations ac-
tivities upon the grounds thai
the increase would have been far
greater, had it not been for the
associations efforts.
The Taxpayers Association Of
New Mexico was organized Sep
TENDER 1, 1915, with the follow
ing purpose in view:
1. To aid, encourage, and pro-
mote the observance of economy
in administration of public bust
ness, in the state of New Mexico
and in the counties. cities and
other political subdivisions there
of.
2. To educate the membership
of the association, by proper
means Of instruction and public
ity in tax matters. and upon
questions of administration, and
the expenditure of public funds;
81 TO cooperate with and as
sist the work Of allslocal, county
and municipal taxpayers asso-
Citations; and to assist and CO.
operate with public officials of
the state and of cities, counties
and other political subdivisions
of the state, in tax matters;
4. To aid and assist in obtain
ing such legislation as may be
: deemed wise and necessary for OBJ
tanning a proper and equitable as
sessment of property and collec-
ton of taxes for the public rev.
enue and for the furtherance of
any other objects of this associa-
ton.
TO what extent the association
been able to carry out these
purposes may be measurably in
Dictated by brief summary of Its
c 1orts and it's achievements.
These are partially set forth In
some two dozen numbers of the
Tax Review with total of
nearly 400 pages. In these pages
will be found numerous articles
and discussions by the officers
of the association. and by men
prominent in state and nation
upon subjects of taxation and
public finance. A review Of the
legislation of the past six years
will indicate general trend
along the line of conclusions and
recommendations found in such
articles Space will not allow more
than this reference to them. but
the subjects include Public In
debtedness," "Civilization an
Taxes" 1.-THE Benefit and Ability
Theory of Taxation" who Pays
the TAXI" "Ready Helps in State
Budget Making" Control of
Bond Issues" County School Ad-
ministration," "Our Country Gov
eminent" These are typical of
many articles on these general
subjects. A still larger group of
articles deal with New Mexico
tax problem from both the theo-
retical and practical points of
view. That these have had a
wholesome influence on legisla-
ton and administration cannot be
denied.
State Investigations.
From time to time surveys
have been made which have pre-
scented the only complete pictures
of the states financial operations.
Special audits and surveys Of the
various departments have been
published including the following
offices: Secretary Of State. Pub
lie Lands, Game and Fish, State
Engineer, and Highway depart
ment." Surveys, both financial and
statistical have been made OF the
state educational, penal and char
liable institutions. The most COM
prehensive survey Of educational
institutions will be found in the
issue of the Tax Review of jan
uary 1917 where tables and dis
cussions deal with enrolment
by rank and residence, total costs,
unit costs, class attendance, In
structor hours and class attend
ance unit costs for instruction.
Last year a special investigation
of the College of Agriculture and
Mechanic Arts was made by the
travelling auditor, in which the
association participated by re-
quest. A competent man was as
Cd NJ Whittipr in |
the investigation, which consumed
six weeks or more without eX-
pense to the state or the institu-
ton. The results of this investi-
cation are summarized in the |
report of the special revenue COM
mission.
Series "C'' Bond Fraud.
The most sensational investiga-
tion pursued by the association
was that relating to the Illegally |
of bonds issued in lieu of Santa
Fe and Grant Railroad bonds
for which congress granted the
state 100000 acres. This inves-
tigation was initiated upon the
of an official of the
Atchison, Topeka &c Santa Fe
Railway company. who was given
reason to suspect irregularity in /
connection with certain bonds.
Governor Lindsey ordered an in
curry, and asked Mr.. James to
conduct the investigation which
consumed nearly years time.
In the Tax Review of June 1918
will be found a statement of
Mr. James findings showing
$150,000 in series &c" bonds is
sued upon more or less invalid
claims. OF this amount $4,000
approximately was issued on dupli-