Albuquerque morning journal., 1922-12-01

mates are tentatively approved for
certain amounts, only to have to be
reduced at a later date when the
values of the county or school dis
trIct is ascertained. On the otl er
hand, it has occurred in one or two
instances, that estimates were pre-
pared on a supposed valuation of
the county and it was thought the
maximum of IS mills would have
to be levied, in consequence of
Which estimates were correspond.
ingly adjusted to meet the tax lin
itation, only to find out later that
substantial balances were in the
school treasures. Had this been
known at the time the estimates
were being prepared, no reductions
would have been necessary in or
der to remain within the tax limit
alton.
Budget Hearing
This office has realized the many
difficulties involYeda in budgeting
under the present system of assess
ing and tax collections, and real
lied the opposition to the powers
conferred upon the auditor and the
Tax commission. In order to over
come such opositlon, it was PLAN
ned in the last year to have bud
get hearings which were open and
public. The board of county COM
missioners, county and municipal
boards OF education, and taxpayers
who were interested, participated
in the meetings, and in every such
county where the officials cooper
ated, satisfactory conclusions were
reached In addition to the above
officials the secretary Of the New
Mexico Educational association -,as
invited to attend the meetings and
represent the teachers of the state.
] do not know of a fairer propo-
sition than the above, and had
these plans been Jllowed in every
county throughout the state. there
would have been less discussion
about what the educational auditor
did and better knowledge OF the
budget laws and what was really
done.
A good many OF you have adyo-
Gated the aboIishment Of thee Of
flee of educaticnaI auditors I be-
lieYe the abolishment of this Of
fico would be a seriouS mistake
and a step backward. If there ia
any provision in the act which
confers too much power ON this
office. or the State Tax commits
sion, such provision should be
and provision should
be made for proper representation
Of all parties interested.
Budget Reductions
a comparison Of the estimates
for this year with those
Of last year. indicate a reduction
by the auditor Of approximately
half a million dollars. These re-
ductions are not altogether on the
salaries of the teachers, but COM
prise all items in the budget. 1T
was found on comparison that in
many counties, the estimate for
teachers wages in last year was
more than really needed and in
those cases reductions were the
cause Of adjustments. 1t is true
teachers wages were reduced.
This was because of the economic
generally throughout
the state. and as o result of the
joint meetings heretofore men
toned There was not at any time
any arbitrary action taken by your
and whatever was done
was after consultation and due
Teachers Salaries.
At the outset your auditor rec
commended to the various school
a graduated schedule Of
pay for teachers. which would per-
init tho better pay'for the qualified
teacher. This schedule was in ac-
cord with the opinion expressed
by some or our most noted educa-
tors; that teacher should be paid
according TO qualification, and that
the poor grade of teachers should
be gradually eliminated from the
You, yourselves, have
recognized this principle. and In
1919 caused the legislature to pass
an act limiting the rate of pay for
third grade certificate teachers to
$50 per month for nine months.
None of us will contend that $40
Ia a sufficient wage for anyone.
The main purpose of that law was
to penalize teachers holding third
grade certificates. so as to bring
about the elimination of this class.
Economic Conditions
In 1920, the assessed valuation
OF all property in the state of New
Mexico was, over 400 million dol.
lars. In 1921 the valuation
shrank to approximately $50 mil
lion, and in this year to $50 mil