f REVENUE LAW OF run Territory of I}ew EQexico, PASSKI) AT THE TWENTY-FIFTH OF THK SANTA FK, N. M. CHAS. W. GREENE, PUBLIC PRINTER. 1882. / REVENUE LAW OF THJHK- Territory of I]ew H]exico, PASSED AT THE OF TUBS- BY / /- ' ^ / T ^tfy Jr REVENUE OF T11H Territory of I]ew II]exico, PASSED AT THE SBSSIOIJ OF Tfflfi-- LBSISLffllVB BIT . CM AS. W. C.HBKNB, PUBUC PRINTER, stt*. REVENUE LAW OF territory of I)ew IlQexico. AN ACT DEFINING A SYSTEM OF REVENUE. Be it enacted by the Legislative Assembly of the Territory of New Mexico: SECTION 1. All property in this Territory not exempt by law shall be subject to taxation. >EC. 2. The terms mentioned in this section are employed throughout this Chapter in the sense herein defined : tThe term " real estate "includes all lands within the Terri- v ', to which title or right to title has been acquired ; all mines, minerals and quarries, in and under the land, and all rights and privileges appertaining thereto, and improvements. 2. The term ' l improvements " includes all buildings, struc- tures, fixtures and fences erected upon or affixed to land, whether title has been acquired to said land or not. 3. The term tw personal property " includes everything which is subject ot ownership, not included within the term real estate. 4. The term "credit' 1 includes every claim and demand for money, or other valuable thing, and every annuity or sums of money receivable at stated periods ; but pensions from the United States, and salaries, or payments expected for services to be rendered, are not included in the* above term. SEC. 3. The following classes of property shall be exempt from taxation : Property of the United States, of this Territory, of counties, cities, towns, and other municipal corporations, when devoted entirely to public use, and not held for pecuniary profit ; all public libraries, the grounds, buildings, books, papers and apparatus of literary, scientific, benevolent, agricultural and religious institutions and societies devoted exclusively to the appropriate objects of these institutions, and not leased or other- wise used with a view of pecuniary profit ; mines and mining claims bearing gold, silver and other precious or useful metal (but not the gross product and surface improvements thereof) for a period of ten years from the date of record of locatio thereof ; ditches, canals and flumes used exclusively for irriga ting lands and industrial pursuits ; cemeteries, not held for peci niary profit ; the property of the head of a family not exceedin $300 in value, and any other property that may be expressly ex empted by other statutes. SEC. 4r. For every acre of forest trees planted and cultiva ted for timber within the Territory, the trees thereon not bein more than twelve feet apart, and kept in a healthy condition and for every acre of fruit trees planted and suitably cultivate within the Territory, the trees thereon not being more iha thirty-three feet apart, and kept in a healthy condition, th sum of one hundred dollars shall be exempted from taxatlo upon the owner's assessment for leu vears sifter each aero Is s planted. Such exemption >h:ill be made by the Assessor at th time of the annual assessment, upon satisfactory proof that th party claiming the same lias complied with this section, and th Assessor shall note upon his assessment roll ihe name of eac person claiming such exemption, the quantity of land planted i 5 timber or of fruit trees, and the amount deducted from the value of his property. But no person shall have any personal prop- erty, nor more than half his real estate, exempted under this section, nor shall there be any exemption on account of nursery trees grown for sale. SEC. 5. When buildings are destroyed by tire, flood or other unavoidable casualty, after bejng assessed for the year, the Board of County Commissioners may rebate from the taxes of that year so much as may have been assessed on the part de- stroyed, if said property shall not have been sold for taxes, or if said taxes have not been in default for thirty days at the time of destruction ; but the loss for which such rebate is allowed shall be such only as is not covered by insurance. SEC. 6. There shall be levied and assessed upon the taxable property within this Territory in e*ach year the following taxes : For Territorial revenue, one-half of one per cent For ordinary county revenue, one-fourth of one per cent. For maintenance and support of public schools, one-fourth of one per cent. SEC. 7. Every inhabitant of this Territory, of full ago and sound mind, shall assist the Assessor in listing all property sub- ject to taxation in this Territory of which he is the owner, or has the control or management, in the inannei hereinafter directed: The property of a ward is to be listed by his guardian, of a minor, by his father if living, if not, by his mother if living, and if not, by the persons having the property in charge ; of a married woman, by herself or husband; of a beneficiary, for whom property is held in trust, by the trustee ; the personal property of a decedent, by the executor or administrator; of a body cor- porate, company, society or partnership, by the principal ac- counting officer, agent, or partner ; property under mortgage or lease is to be listed by and taxed to the mortgagor or lessor, un- less it be listed by the mortgagee or lessee. SEC. 8. Commission merchants, and all persons trading and ealing on commission, and assignees authorized to sell, when the owner of the goods does not reside in the county, are for the purpose of taxation, to be deemed the owners of the property in their possession. SEC. 9. Any person required to list property belonging to another, shall list it in the same county in which he would be re- quired to if it were his own, except as herein otherwise directed, but he shall list it separately from his own, giving to the Assessor the name of the person or estate to whom it belongs ; but the individual property of a person deceased, belonging to his heirs, may be listed as belonging to his heirs without enumerating them. * SEC. 10. The property of every firm and corporation must be assessed in the county where the property is situated, and in the name of the firm or corporation. Such firm or corporation shall pay tax, and may charge the same to its partners or stock- holders, according to their respective share. The owner or holder of stock in any firm or corporation, the entire capital or property of which is assessed, must not be, assessed individually for such stock. SKC. 11. All taxable property shall be listed, assessed, an< taxed each year, in the name of the owner thereof, on the firs day of March. SEC. 12. All personal property shall be listed and taxed in the county where the owner resides on the first day of March o the current year ; but, if the owner resides out of the Territory or fails to return his property to the Assessor, it shall be liste( and taxed where it may be assessed. When a person is doing business in more than one county, the property and credits ex isting in any one of the counties shall be listed and taxed in tha county, and the property and credits not existing in, or pertain ing especially to, the business in any county, shall be listed ant taxed in that where the principal place of business may be. A individual of a partnership is liable for the taxes due from the firm. SEC. 18. Shares of corporations and companies shall be a* scssed at their cash value. Credits shall be listed at such sunn . as the person listing them believes will be received or can be collected thereon ; annuities at the value which the person listing them believes them to be worth in money. SEC. 14. In making up the amount of credits which any per- son is required to list, he will be entitled to deduct from their gross amount, the amount of all bona fide debts owing by him ; but no acknowledgment of indebtedness not founded on actual con- sideration, and no such acknowledgment made for the purpose of being so deducted, shall be considered a debt within the intent of this section. SEC. 15. Any person acting as the agent of another, and hav- ing in his possession, or under his control or management, any money, notes and credits, or personal property belonging to such other person, with a view to investing or loaning, or in any other manner using the same for pecuniary profit, shall be required to list the same at their value, and such agent shall be personally liable for the tax on the same. SEC. 16. When the name of the owner of any real estate is unknown, by reason of the failure of the owner to list the same, and the Assessor finds it impracticable to obtain the name, it shall be lawful to assess such real estate without connecting therewith any name, but inserting at the head of the page the words, " owners unknown," and such property, whether lands or town lots, shall be listed, as near as practicable, in the order of the numbers thereof, and in the smallest subdivision thereof pos- sible. SEC. 17. The Assessor is required, between the first day in March and the first day in May, of each year, to ascertain the names of all taxable inhabitants, and all property in his county subject to taxation. To this end he shall visit each precinct in the county, and exact from each person a statement in writing, or list, showing separately : 1. All property belonging to, claimed by, or in the possession or under the control or management of such person, or any firm of which such person is a member, or any corporation of which 8 such person is president, secretary, cashier, or managing agent- 2. The county in which such property is situated, or in which it is liable to taxation. 3. A description by legal sub-divisions, or otherwise, sufficient to identify it, of all real estate of such person and a detailed statement of his personal property, including average value of merchandise for the year ending March 1st ; amount of capital employed in manufactures ; number of horses, mules, cattle, sheep, swine, and other animals ; of carriages and vehicles of every description ; jewelry, gold and silver plate, musical instru- ments ; household furniture ; moneys and credits ; shares of stock of any corporation or company ; and all other property not herein enumerated, with the value of the different classes of property in detail. SEC. 18. Such list must be verified by the affidavit of the per- son making the same, which must be substantially as follows : I, - , do solemnly swear (or affirm) that I am a resident of the county of - ; that, according to the best of my knowledge and belief, the above list contains a full and cor - rect statement of all property subject to taxation in the Territory, of which I, or any firm of which I am a member, or any company or corporation of which I am president, cashier, secretary, or managing agent, own, possess or control, and which is not al- ready assessed. SEC. 19. The Assessor shall furnish such person with a blank for such a list, which he may fill out at the time he presents it or he may deliver it to such person, or leave it at his residence or place of business, and the list shall be made out, verified and delivered to the Assessor on or before the last Monday in April . SEC. 20. If any person liable to taxation shall fail to ran lor a true list of his property, as required by sections 17, 18 and 19 of this chapter, the Assessor shall make out a list of the property of such person, and its value, according to the best information he can obtain ; and such person shall be liable, in addition to the tax so assessed, to a penalty of twenty-five per cent, thereof? which shall be assessed and collected as a part of the taxes of such person. SBC. 21. If any person liable to taxation shall knowingly make a false list of his property subject to taxation in this Terri- tory, for the purpose of avoiding any proper assessments of taxes, he shall be liable to a penalty of twenty-five per cent, to be added to the amount of taxes assessed upon the true amount and value of his property, and shall also be deemed guilty of perjury. SEC. 22. If any Assessor shall receive and accept from any person liable to taxation, a list not made out -and verified in the manner hereinbefore prescribed, he shall, for each list so accept- ed, forfeit the sum of twenty-five dollars, to be deducted out of his compensation by the County Commissioners, or collected by suit upon his official bond. SEC. 23. If any Assessor shall knowingly receive and accept from any person liable to taxation, a false or imperfect list of his property, for the purpose of assessment, he shall, upon conviction thereof, be punished by a fine of not less than three hundred dol- lars, or by imprisonment in the county jail not more than six months, or by both such fine and imprisonment, at the discretion of the court. SEC. 24. If the list of the property rendered by any person is, in the opinion of the Assessor, incorrect as to amount or valuation, he 'may change it in either respect, and increase the amount of assessment accordingly; but in such case he shall immediately notify the person interested by mailing to such person, directed to his usual place of residence or business, a notice of such change. But the amount or value of the property listed by any person shall in no case be diminished by the Asses- sor. SRC. 25. If the owner or claimant of any property, not listed by another person, is absent or unknown, the Assessor must make an estimate of the value of such property, and it' the name of the absent owner is known to the Assessor, the property must be assessed in his name ; if unknown, the property must be assessed to the " unknown owners." 10 SEC. *2K. If any tract of land is claimed by several persons, having or claiming individual interests therein, and the same is not listed for taxation by any one, the Assessor shall make an estimate of "the value of such tract, and list and assess the same to ' ' unknown owners, " designating the property by its name as commonly known, and such description as he can obtain thereof from the public records or otherwise. SEC. i!7. The Assessor, as he receives a statement of any taxable property situated in another county, must make a copy of such statement for each county in which the same is situated, and transmit the same by mail to the Assessor of the proper county, who must assess the property as other taxable property therein. SEC. -2S. The lists returned to the Assessor under this act shall be endorsed with the name of the person, when property is therein listed, and the Assessor shall file them in alphabetical order, and deposit them in the office of the Probate Clerk, where they shall be carefully preserved. SEC. -.2. On or before the first Monday in March, annually, the Assessor shall make out an assessment book or roll, with appropriate headings, alphabetically arranged, in which must be listed all the property in the county subject to taxation. Such book shall contain the names of the persons to whom the property is assessed, with the several species of property, and the value, as hereinbefore indicated, with the columns of num- bers and values, as given by the person making the return, as fixed by the Assessor, and as decided by the (Bounty Commis- sioners. At the end of such book, or roll, all property assessed to " unknown owners " shall be entered. SEC. :>(). Each tract of land shall be valued and assessed separately except when [one] or more adjoining tracts are re- turned by the same person, in which case they may bo valued and assessed together. Sr.c. :si. The assessor must take and subscribe an oath, to 11 be certified by t he officer administering it, and attached to the assessment hook, to be substantially as follows : 4C I , Assessor of the county of , Territory of New Mexico, do solemnly swean that dur- ing the whole time allowed by law to make this assessment, I have made diligent inquiry and examination to ascertain all the property within said county subject to taxation, and that I have assessed it OB the assessment book equally and uniformly to the best of my judgment, information and belief, at its lull cash va- lue ; and that I have faithfull y complied with all the duties im- posed upon the Assessor by the Eevenue Laws of the Territory: and that I have not imposed any unjust assessment, through malice or ill will, nor allowed my rue to < sen} e ;i just nnd equal assessment through favor or reward." SEC. -}^. Any person dissatisfied with the action of the As- sessor, in respect to any assessment, may appeal to the Board of Commissioners. SEC. >'>. The County Commissioners of each county shall constitute a Beard of Equalization for the revision, correction and completion of the assessment rolls. Such board shall hold two regular meetings for this purpose in each year, at the Court House, commencing on the first Monday of June and July. It shall, at its first meetirg, have power to supply omissions in the assessment roll, and, for the puipose of equalizing the same, may increase, dim inish, or otherwise alter and correct any as- sessment or valuation, except where such valuation is fixed by law. In case any material changes are made by the board, in the the assessment of any person, the clerk shall immediately aotily such person, by mail or otherwise, of the fact and nature of the change. At dither of said meetings, said board shall hear appeals and complaints of those dissatisfied with the assessment by the Assessor ci the Board, and shall decide the same as in their judgment is proper and right ; and the decision of the board shall be final. SEC. :J4-. The Board of County Commissioners at their June session, or at any ;ias been delivered to him, ascertains that any real estate, or any ^orsonal property then in his county, are omitted from the tas list, and has reason to believe that such personal property bap ot been taxed in any other county for that year, he shall forth- "'/ith proceed to list, value, and assess such property in the same manner that the Kssossor might have done, and shall enter such nient in his tax list, following the entries made by Hi* and such entries shall be designated as "additional as*e*:- ," and the taxes so assessed by the collector shall be. .as v .ii- 14 kl for all purposes as if the assessment had been regularly made in the manner hereinbefore provided. But the perspn so assess- ^d shall have the right of appeal to the Board of County Com- iiii.ssioners for a correction or abatement of such assessment, or refunding any part of the tax erroneously assessed, if paid Uy kinv. SEC. 44. Every tax levied according to the provisions of this act shall have the force and effect of a judgment against the per* son assessed; and taxes upon real estate are hereby made a li assist him tluvein, and if such person refuse the aid he shall forfeit a sum not exceeding twenty-five dollars to be recovered by civil action in the name of the county, and the person resist ing shall be criminally liable as in the case of resisting the sherill' in the execution of process. SBC. 54. On the first day of November the unpaid taxes for the cir.-ent year shall become delinquent and shall draw interest atjth'- , tie of twenty-five per centum per annum, but the collector shall continue to receive payments of the. .-nine with interest, after the first day of November until the day of sale. SEC. 5f>. The collector shall in all cases, make out and deliver to the tax payer a receipt, stating the time of payment, the des- cription and assessed value of each parcel of real estate and the a>-Mv-sed value of personal property; the amount of each kind of tax, the interest on each and costs, if any, givingja separate re- ceipt for"each year; and he shall make the proper entes of such payments on the books of his office. SEC. 56. On or before the tenth dav of e;ieh month the col- IT lector shall pay to tne county treasurer all moneys due the coun- ty for taxes and licenses, or otherwise collected by Lim for coun- ty or school purposes remaining in his hands on the first day of that month, and to the territorial treasurer all moneys due the Territory on any account in his hands on the first day of thai month. Triplicate receipts shall be given by the respective treasurers for each of such payments, one of which receipts the collector shall retain for bis protection, and one he shall file with he clerk, and one with the territorial auditor. Credit shall be uriven the collector for the amounts shown by such receipts to have been paid. SEC. 57. The county clerk shall keep full and complete ac- counts with the county collector, with each separate fund or tax by itself, in each of which accounts, he shall charge him with the amounts in his hands at the opening of such account, whether it be delinquent taxes, cash or other assets belonging to such fund, the amount of each tax for each year when the tax book is de- livered to him, and all additions to each tax or fund, whether by additional assessments, interests on delinquent taxes, or other items, and all licenses that may be assessed from time to time* And he shall credit the collector, on proper receipt, for money paid to the treasurer for double, erroneous, illegal or improper issesments, the correction or abatement of which causes a dhnV oution of the tax, and for uncollectable taxes; but no credit shall be given for improper assessments or uncollectable taxes untaf the same has been allowed and ordered by the county commit sioners upon satisfactory evidence of the facts. SEC. 58. In all cases where any person shall pay any tax, in- terest or costs, or any portion thereof that shall thereafter be found to be erroneous or illegal, wheter the same be due to ei* roneous or improper assessment, or improper or irregular levy- ing of the tax, to clerical or other irregularities, the board of Bounty commissioners sbalJ order the same refunded to the taa payer without discount. 18 . 59. The territorial auditor shall credit each county with amount of territorial tax that may have been abated as improper- l v assessed, as uneollectable, or that may have been refunded to Thf. tax payer or purchaser of real estate erroneously sold, upon receiving a certified copy of tho order of the county commission- rt allowing the same. SEC. (50. When by mistake or wrongful act of the collector. :-lerk, assessor or from double assessment, real estate has been -old on which no tax was due at the time, the county shall ro fund to the purchaser the amount paid by him with interest thereon at the rate of twenty-five per cent, per annum; and the collector, clerk, or assessor, as the case may be, shall be liable on his official bond to the county for all losses sustained by the county from sales made through his mistake or misconduct. SEC. 61. All real estate, and all the interest or title which any person may have therein, upon which the taxes shall not have been paid before the first day of January of each year, shall be subject to sale, as herein after provided for the s*?le of lands for taxes. SEP. 6?. On or before the first Monday in March of each year the county collector is required to offer at public sale at the court house door of his county, all real estate on which taxes of any description for the preceding year or year shall remain due and unpaid, and sell the same for and in payment of the total amount of taxes, interest and costs due and unpaid on such real estate. SEO. 63- The notice to be given of such sale shall state the time and place thereof, and contain a description of the several parcels of real estate to be sold; and what taxes, and the amount of taxes, interest, and costs are charged against each tract, and the name of the owner, when known, or person, if any, to whom *;axcd. SEC. 64. The collector shall give such notice by causing the same to be published once a week for fou- successive weeks, the last publication to be at least one week prior to the day of sale, in some newspaper printed in such county, if there be any, if not then in the nearest newspaper in the Territory having a general circulation in such county, and also by causing a copy of such notice to be posted on the door of the county court house for at least five weeks before the day of sale. 10 SEC. 65. Every printer who shall publish such list and not'ce shall immediately after the last publication thereof, transmit to the collector of the proper county, an affidavit of such public a- tion, made by any person to whom the fact of such publication shall be known. Such affidavit may be substantially in the following form: "I, A B publisher (or printer) of the a newspaper printed and published in the county of and Territory of New Mexico, on my oath state that the foregoing notice and list were published in said news- paper once in each week for successive weeks, the la^t of which publications was prior to the day of A. D. A B Subscribed and sworn to before me by the above named A. . . . . . .B this day of .A. D C D [SEAL.] SKC. <>6. The collector shall also make, or cause to be made, an affidavit of the posting of such list and notice as above re- quired, all of which affidavits shall be deposited by him with fcfa probate clerk, to be there carefully preserved. SEC. 67. A penalty of ten per centum upon the amount of afl taxes due upon real estate advertised, shall be added by the collector when he advertises the same for sale, which si all be- come a charge upon ih;> property the same as the taxes already levied. SKC. f>s. The collector shall at the court house door, on the day of the sale, beginning at the hour often o'clock in the fore- noon, offer for sale, separately, each tract or parcel of real estate advertised for sale, on which the taxes and costs have not been paid. The person who offers to pay the amount of taxes due on any parcel of real estate for the smallest portion of the same shall be considered the highest bidder, and shall be the purchaser, and when such person shall designate the portion of any tract or parcel of real estate for which he will pay the whole amount of taxes assessed against the same, the p >rtion thus de- 20 signaled shall be in all cases considered an undivided portion. The collector shall continue the sale from day to day as long a* there are bidders, or until the taxes are all paid. SEC. 69. The person purchasing any parcel of real estate shall forthwith pay to the collector the amount of taxes and costs charged thereon, and on failure to do so, the same shall at once again be offered as if no such sale had been made. SEC. 70. Any person owning or claiming real estate advertis- ed for sale as aforesaid, may pay to the county collector, at any time before the sale thereof, the taxes due thereon with interest, cost of advertising, and all the costs which may have accrued up to the time of such payment. SEC. 71. The collector shall be entitled to the same costs on selling real estate for taxes, as is allowed by law for sales upon execution. Where more than one tract of land is advertised in the same notice the cost thereof shall be apportioned to the various tracts according to the number. SEC. 72. In all advertisements for the sale of real estate for taxes, and in entries required to be made by the probate clerk, collector or other officer, letters and figures may be used to denote townships, sections, ranges, parts of sections, lots, blocks, date and the amount of tax, interest and costs, do irregularity or in- formality in the advertisement shall affect in any manner the legality of the sale, or *he title to any real estate conveyed by the collector's deed under this chapter, but in all cases the provi- sions of this chapter shall be sufficient notice to owners of the sale of their property. SEC. 73. The county clerk shall attend all sales of real estate for taxes made by the collector, and make a record thereof in a book to be kept by him for that purpose, therein describ- ing the several pieces of real estate on which the taxes and costs were paid by the purchaser, as they are described in the list or advertisement on files in his office, stating in separate columns the amount as obtained from the collectors tax list, of each kind of tax, interest and costs for each tr:i.ct or lot, how much and what part of each tract or lot wassold, to whom sold, and the 21 dnte of sale. The collector shall also keep a book of sales io which, at the tiro of sale, he shall make the same records. SEC. 74. When nil the parcels of real estate advertised for sale shall have been ofterred, and a portion thereof shall remain unsold for want of bidders, the collector shall adjourn the sale to sonic day not exceeding one month from the time of adjourn- ment, "and also by keeping a notice thereof posted at the oourfc house door; but no further advertisement shall be necessary. Further adjournments, if necessary, shall be made from time to time, not exceeding one month, and the sales shall be thus con- tinued until the next regular annual sale, or until all the taxes shall have been paid. SEC. 75. If any collector or deputy shall sell or assist in sell- ing any real estate, knowing the same to be not subject to taxa- tion or that the taxes for which the same is sold have been paid, or shall knowingly and willfully sell, or assist in selling, any real estate for taxes to defraud the owner thereof, or shall knowingly and willfully execute a deed for property so sold, he shall b liable to a fine of not less than one thousand nor more than threa thousand dollars, or to imprisonment not exceeding one year of to both tine and imprisonment, and to pay the injured party all damages sustained by any such wrongful act, and all such sales shall be void. SEC. 76. If any county collector or clerk shall hereafter be either directly or indirectly, concerned in the purchase of any property sold for the payment of taxes, he shall be liable to a penalty of not more than one thousand dollars, to be recovered in an action in the district court, brought in the name of the county against such collector or clerk as the case may be, and his bondsmen; and all such sales shall be void. SEC. 77. If, from neglect of officers to make returns, or from any good cause, real estate cannot be duly advertised and offer- ed for sale on the first Monday of March, the collector shall make the sale on the first Monday of the next succeeding months in which it can be made, allowing time for publication as pro- vided in this o.t. 22 SEC. 78. Omissions, errors, or defects in form in any assess- ment list or tax roll, when it can be ascertained therefrom what was intended, may be supplied or corrected by the assessor at any time before the return of the assessment roll to the collector, or by the collector at any time after the receipt of such roll by him. When any omission, error or defect has been carried into a delinquent tax list, or any error appears in any publication, the list or publication may be amended by the collector and re- published as amended; but such publication must be made in the same manner as the original publication and for not less than one week. SFC. 79. The collector shall make out, sign, and deliver to the purchaser of any real estate sold for the payment of taxes as aforesaid, a certificate of sale describing the property on which the taxes and costs were paid by the purchaser as the same was described in the record of sales; and also stating how much, and what part of each tract or lot was sold, and the total amount of all taxes, interest and costs on each tract or lot, &r which the same, or a portion thereof, was sold as described in the record of sales, and that payment has been made thereon, with columns for subsequent taxes. If any person shall become the purchaser of more than one parcel of property, he may have the whole included in one certificate, but each parcel shall be separa tely described. feEC. 80. The certificate of sale shall be assignable by endors- ment, and an assignment thereof, when entered upon the record of sales in the office of the probate clerk, shall vest in the as- signee, or his legal representatives, all the right and title of the original purchaser. SEC. 81 . Any person desiring to pay any subsequent taxes on any real estate for which he holds a collector's certificate of sale, shall produce such certificate to the collector, who shall endorse thereon the amount of such subsequent taxes, and the date of payment thereof, and also in the book of tax sales opposite the record of such sale. He shall also present such certificate to the probate clerk who shall enter the amount of such tax and date or payment in the record of tax sales in his office. 23 SEC. 82. Real estate, sold under the provisions of this act may be redeemed by the owner, his agent, assignee, or attorney, or any person holding a lien of record thereon, at any time be- fore the execution of the deed to the purchaser, his heirs or as- signs, by the payment to the collector of the proper county, to be by him held subject to the order of the purchaser, of the amount for which the same was sold, with interest thereon at the rate of three per cent per month, together with the amount of all taxes accruing on such real estate after the first sale, paid by the purchaser and endorsed on his certificate of purchase, with interest on the same at the rate of three per cent per month; but if such subsequent taxes should be paid before the time when unpaid taxes for that year would become delinquent, interest shall only be computed from the time of their delinquency. bkc. b3. The collector shall, upon the application of any par- ty to redeem any real property sold under the provisions of this act, and being satisfied that such party has a right to redeem the same, and upon payment of the proper amount, issue to such party a certificate of redemption, describing the tract redeemed as in the certificate of sale, and giving the date of redemption, the amount paid and by whom redeemed, and he shall make th proper entries in the books of his office. SEC. 8-t. Real estate of minors or insane persons, or any inter- est they may have in any real estate sold for taxes may be re- deemed at any time before such minor becomes of age, or before such disability is removed, and during one year thereafter, in the manner provided in this chapter; but in case a deed has been is- sued to the purchaser then such redemption shall be made by means of a proper proceeding in equity. SEC 85. The person redeeming any real estate shall present his certificate of redemption to the probate clerk, who shall en- ter the redemption in the proper columns in the record of tax sales and shall endorse the date of such entry on the certificate, and such certificate and the record thereof shall be prima facu evidence of the redemption of the lands therein described. SEC. ^86. The collector shall, upon demand of any person enti lied to redemption money in his hands, pay the same to such 24 person upon his surrendering to him the certificate of sale of such parcel of real estate as has been redeemed. If only a por- tion of the real estate described in the certificate has been redeem- ed, the treasurer shall endorse on such certificate the portion re- deemed, and the amount of money paid to such person, and shall take a receipt therefor. ? SEC. 87. At any time after the expiration of the term of three years from the date of the sale of any real estate for taxes un- der the provisions of this chapter, on demand of the purchaser, his heirs or assigns, and on presentation of the certificate of sale, the collector then in office shall make out a deed for each lot or parcel of real estate sold and remaining unredeemed, and deliv- er the same to the purcha- er, his heirs or assigns. Whenever any certificate given by the collector for real estate sold for taxes, shall be lost or wrongfully withheld from the owner, the board of county commissioners may receive evidence of such loss or de- tention, and on satisfactory proof of the fact, may cause a deed as aforesaid to be executed to such person as may appear by them rightfully entitled thereto. SEC. 88; The deed shall be signed by the collector in his offi- cial capacity, and attested by his official or private seal, and acknowledged by him before some competent officer, and when substantially thus executed and recorded in the proper register of conveyances, shall vest in the purchaser all the right, title, in- terest and estate of the former owner in and to the land conveyed, and also all the right, title, interest and claim of the Territory and county thereto, and shall be prima facie evidence in all courts in the Territory, in all controversies and suits in relation to the rights of the purchaser, his heirs or assigns, to the land thereby conveyed, of the following facts: 1st. That the real estate conveyed was sucject to taxation for the year or years stated in the deed. jp 2d. That the taxes were not paid at any time before the sale 8d. That the real estate conveyed had not been redeemed from the sale at the date of the deed. 4th. That the property had been listed and assessed at the 25 time and in the manner required by law. 5th. That the taxes were levied according to law. 6th. That the property was advertised for sale in the manner and for the time required by law. 7th. That the property was sold for taxes as stated in the deed. 8th. That the grantee named in the deed was the purchaser, or the heir at law, or the assignee of the purchaser. 9th. That the sale was conducted in the manner required by law. SEC. 89. When any tax deed is filed for record, the recorder, shall also enter the name of the grantee in the proper column of his record of land sold for taxes. SEC. 90. Tn cases when real estate is mortgaged, if the mort- gagor fails or neglects to pay the taxes due thereon the mort- gagee may pay such taxes or redeem such real estate if sold for taxes, on payment of any such mortgage, or in the action to en- force the same, the mortgagee may demand the taxes so paid, with interest thereon at the rate of twenty-five per cent, per annum, or include the same in any judgment rendered on the mortgage; and any taxes so paid by the mortgagee shall be 3 fien on such land so mortgaged until the same shall be paid. oEc. 91. Every person being seized or having the care of real estate, as trustee, executor, administrator, guardian, agent or attorney, having funds in his hands apolicable to such pur- pose, who shall fail, neglect or refuse either to list or pay the taxes on such real estate shall be liable in an action to the bene- ficiary, devisse, principal or ward as the case may be, for any damage such last mentioned persons may have sustained by reason of such failure, refusal or neglect. SEC. 92. It shall be the duty of the collector to make a settle- ment semi-annually with the board of county commissioners, a* their first meeting in January and July; and he shall at such times furnish to the board an itemized report of the transactions of his office for the previous period of six months. He shall also make to the board a detailed statement of all the double or 26 improper assessments and of the uncollectable taxes, setting forth the facts, and verified by his affidavit; and the county commis- sioners shall at such meetings, or as soon thereafter as possible, pass up.m such accounts allowing or rejecting the same and enter an order of record accordingly. SEC. 93 Immediately after such settlements are made, the Jerk shall make out a statement showing the exact condition of i'he territorial revenue in his county, the balance due the Terri- tory, and all credits due the county by reason of erroneous as- sessments, or uncollectable taxes or amounts refunded to pur- chasers of real estate erroneously sold. Such statement shall be authenticated by the signature of the clerk and a majority of the board of county commissioners, and the seal of said board, or clerk, and it shall be made in duplicate, one copy of which the clerk shall preserve in his office, and the other he shall at once transmit to the territorial auditor. J^EC. 94. Credit shall be given to the collector by the county clerk for all amounts allowed the collector at the semi-annual settlements on account of erroneous assessments and uncollect- able taxes, and the collector may take credit therefor on his books. SEC. 95. When a county collector goes out of office, he shall make a full and complete settlement with the board of county commissioners, and deliver up in the presence of th^e probate clerk, all books, papers, money and all other property apper- taining to the office, to his successor, taking his receipt therefor. The board of county commissioners shall make a statement so far as territorial revenue is concerned to the territorial auditor, showing all charges for whatsoever purposes, which have been created agaiust the collector during his term of office, and all credits that have been made, and other unfinished business charged over to his successor, and the amount of money paid over to his successor, showing to what year and to what accounts the amount so paid over belongs. They shall also see that the books of the collector are correctly balanced before passing into | the possession of the collector elect. 27 Stfc. 96. License taxes, one-half of which shall be for Terri- torial, and one-half for county purposes, shall be imposed for each year as follows : 1. All persons who shall sell or offer for sale spirituous or malt liquors, or wines, in quantities of more than five gallons at the game time to the same person, shall be considered a wholesale liquor dealer, and shall pay one hundred dollars . 2. All persons who sell or offer for sale any spirituous or malt liquors or wines, in quantities of five gallons or less at the same time to the same person, shall be considered a retail liquor dealer, MI id shall pny forty dollars. 3. All persons who make for sale fermented liquors of any name or description, from malt wholly or in part, or from any substitute therefor, shall be considered brewers and shall pay sixty dollars. 4. All persons who make for sale spirituous liquors by distilla- tion, shall be considered distillers, and shall pay two hundred dollars . 5. All persons whose business is to trade or receive by way of pledge or pawn any kind of personal property as security for the payrn ent of money lent, shall be considered pawnbrokers, and shall pay fifty dollars. 6. Keepers of hotels or inns, where food or lodgings are pro- vided for travelers for pay, and where receipts shall exceed eight hundred dollars per year, shall pay forty dollars. 7. All persons who allow in their houses or upon premises under their control, any dance or fandango, kept or held for profit, or where or in connection with which liquors of any kind are sold shall pay ten dollars for each day or night on which such dance or fandango is kept or held. 8. Peddlers traveling on foot or with one animal shall pay ten dollars ; peddlers traveling with two animals shall pay fifteen dollars ; peddlers traveling with more than two animals shall pay twenty dollars ; persons who peddle liquors shall pay sixty dollars additional. Provided, that peddlers who take out license 28 in one county in the Territory shall not be required to pay any further license tax in any other county during the period for which such license is issued. 9. Dealers in merchandise, other than liquors, -whose annual sales exceed two thousand dollars and do not exceed twenty thousand dollars, shall be considered retail dealers and shall pay twenty dollars. 10. Dealers in merchandise other than liquors, whose annual sales exceed twenty thousand dollars shall be considered whole- sale dealers, and shall pay one hundred and fifty dollars. 11. But nothing in this chapter shall be construed to impose a license tax upon any person for the manufacture or sale of any kind of liquors made from grapes or other fruit grown within this Territory, where such liquors are sold a the place of manu- facture. SEC. 97. Any person desiring to engage in or carry on any business or occupation for which a license is required by law, should file in the office of the assessor of the county in which the same is to be carried on, an application, setting forth the name and residence of the applicant, and of all the partners of a firm, the nature of the business, and the place where it is to be carried on, the date of commencement thereof, and the time for whir-h license is desired. SEC. 98. On the first Monday in May of each year, and quarterly thereafter, the assessor shall make out a list of all per. sons liable to pay license in his county, s-hcwing the naire rnd residence of such persons, character and place of business, date of commencement, and duration thereof, and amount due. Such list may be rendered from the applications, or frcm any other information which the Assessor may obtain, and it shall be returned by him to the county clerk, in triplicate, verified by the assessor in like manner as the lists of property taxes. The clerk shall endorse on such list in the name of the county commissioners, under his hand and the seal of the board, an order for the collec- tion of the license taxes therein mentioned, and shall deliver the to the collector. Such list slu;ll l^e full authority fc: the 29 collector to collect such license taxes, and the like proceedings shall thereupon be had as to changing, abating, reducing, col- lecting, paying over and accounting for such license taxes as are provided for by law in regard to property taxesi One copy of such list shall be filed by the clerk in his office, and one trans- mitted to the Territorial auditor. SEC. 99. Whenever an application for license is filed, or an assessment therefor is made by the assessor, it shall be the duty of the assessor to report the same to the county clerk, who shall thereupon at once issue over his hand and the seal of the board of commssioners^ a li cerise setting forth the name and the residence of the person to whom, and the kind of business and time for which it is issued, and the place where the business is to be car- ried on, the amount of the licenses, and a blank for date of pay- ment Such license shall then be delivered to the collector, who shall collect the amount due thereon, and deliver the license to the person to whom it is issued. SEC. 100. Licenses may be issued for any period not less than three months, at the rate per annum provided by law. SEC, 101. If the license tax be not paid within twenty days after the demand therefor by the collector, a penalty of fifty per cent, shall be added thereto, and collected as a part of the tax. Such demand may be made in person, or by notice mailed to the per- son liable at the place where his business is carried on. SEC. 102. The license tax imposed by law shall not be a lien upon real estate, but the collector may distrain and sell personal property therefor in the manner hereinbefore provided in relatioD to property taxes. The license tax for dances and fandangos, may be summarily assessed and collected by the collector or his deputy, and he shall have power to close such dance or fandango until the tax be paid, and his receipt therefor shall be equivalent to the license hereinbefore provided. SEC. 103. Whenever in his judgment it may be proper, the attorney general, district or county attorney shall bring suit at law for the recovery of taxes which may be due from any per- 30 son, or upon any property. Such suit shall be in the name of the Territory, and shall be against the portion assessed, except where the assessment is against unknown owners, in which case the suit shall be aga&st the property which is liable for the tax. If the tax be a lien upon any real estate the fact shall be stated in the declaration, together with a description of such real estate. The suit shall be for the full amount of Territorial, county, school, or license taxes, then due and unpaid, whether by reason of one or more than one assessment. The judgment in such case, if in favor of the Territory, shall in addition to other ordinary requisites, contain, a description of the real estate, if any, upon which such taxes is a lien, and shall itself be a lien thereon, and shall contain an order for the sale t ereof. The order rf She shall likewise contain a description of such real estate, and shall be directed to the sheriff of the county wherein such real estate is situate, who shall proceed to levy upon and sell the same in the manner provided by law for the sale of real estate upoe execution. Provided, that in such cases no appraisement shall be required. The judgment rendered in such suit shall also have the effect of a general judgment against the person. When suit is brought under this section against real estate, the process shall be served upon any person residing upon or exer- cising authority over the premises, if any there be, and by pub- lication as now required by law in the case of non-resident de- fendants, and such service shall bind all persons having interest in such real estate. SEC. 104. The assessor shall receive the following commis- sions and fees: On the amount of the taxes and licenses asses- sed, and approved by the county commissioners, five por centum to be paid as soon as the tax lists delivered to the collector for collection, one half by the Territory and one half by the county. But there shall be deducted from his subsequent commissions, or from any monies that may be due him from the Territory or county, or collected in an action upon his official bond, the amount of such commission upon all assessments found by the county commissioners to have been erroneously made. SEC. 105.. The collector shall receive, in addition to the salary 31 and fees otherwise provided by law, the following commission? nnd fees. Five per centum upon all property and poll taxes, and ten per centum upon all license taxes collected by him, which he m; y deduct from his collections, and take credit for on the firnt of each month. For each certificate of sale or redemption, one dollar; for each tax deed two dollars, to be paid by the person receiving the same. SEC. 106. The clerk shall receive for each certificate of safe or redemption entered titty cents ; for each license issued, filty cents. SEC. 107. The sheriff of each county shall be ex-officio collector of taxes and licenses, and whenever the word "collector" is used in this revision it shall be held to mean the sheriff in hib capacity as such collector. SEC. 108. Whenever the word clerk occurs in this chapter it shall be held to mean the county clerk acting as such or as clerk of the board of county commissioners as the sense may re- quire. SEC. 10f. The books, records, lists, and rolls of the assessor, clerk or collector or a certified copy thereof, shall be prima fad* evidence of the facts therein stated with reference to the assess- ment or levy of taxes, or the sale of property therefor, in all judicial proceedings in all the courts of this Territory. SEC. 110. Any officer who shall willfully neglect or refuse to perform any of the duties imposed upon him by the provision* of this chapter at the time and in the manner required by this chapter shall be punished by a fine not exceeding one thousand dollars, or by imprisonment not exceeding one year, or both such fine and imprisouinent, at the discretion of the court. SEH. 1 1 1 . Whenever any county collector shall fail to pay into the county or territorial treasury any moneys in his hands due the county or territory, respectively, at the time prescribed by law, and such default continue for thirty days after the time so prescribed, he shall in addition to other penalties, forfeit his of- 32 fice, and be deemed a public defaulter; and the county commis- sioners immediately upon (he receipt of a certificate of such do- fault under the hand and seal of the clerk or territorial auditor, shall declare the office of such officer vacant and fill such vacancy by appointment, and such officer shall not again be eligible to that office. SEC. 112. When any fact, matter, or thing is required by this chapter to be verified by oath or affirmation, any assessor, coun- ty collector, or clerk or the deputy of either may administer the same. SEC. 113. A poll tax of one dollar shall be assessed against every able bodied male inhabitant of this Territory over the age of twenty-one years, whether a citizen of the United States or an alien, and collected in the same manner as other taxes. SEC. 114. Blank forms for all the lists, rolls, statements, ac- counts, rpcords and books req uired by this chapter to be made out or kept, shall be prepared by the territorial auditor, and fur- nished to the assessor, clerk, and collector of each county, and the expense thereof shall be borne equally by the territory and county. SEC. 115. It shall be the duty of the territorial auditor, to have this chapter printed in pamphlet form, at the expense of the Territory and distributed to the officers of each county. SEC. lift. All lands in this Territory, owned or claimed by any person or persons, or corporation, except lands belonging to the United States or this Territory, shall be assessed at a valuation. SEC. 117. Nothing in this chapter shall interfere w'th, or af- fect any proceedings already commenced under existing laws, nor any rights heretofore acquired, nor exemptions declared under and by virtue of other acts, but all proceeding* for any collection of taxes already assessed shall be had according to the methods now in force therefor. 33 SEC. 118. That the provisions of this act shall be in full force and effect from and after its passage and that all laws, and parts of laws in conflict herewith are hereby repealed, and that all laws and parts of laws heretofore in force regarding the raising of revenue from taxation or from licenses, are by this act hereby repealed. PEDRO SANCHEZ, Speaker. SEVERO BACA, Presidente del Consejo Approved March 1st. 1882. LIONEL A. SHELDON, Governor of New Mexico. [Endorsed.] Filed in Secretary's Office, March 1st. 1882. W. G. RITCH, Sec'y. N. M. SECRETARY'S OFFICE, ) Territory of New Mexico, j I, W. G. Ritch, Secretary of the Territory of New Mexico, do hereby certify that I have compared the foregoing transcript of An Act entitled u An Act defining a system of Revenue" ap- proved March 1st, 1882, with the enrolled original thereof and that the same is a true and correct copy of the same. Witness my hand and official seal, this [L.S.] 6th day of March, A. D. 1882. W. G. RITCH, Secretary.