place of business may be. Any individual of a partnership is liable for the taxes due from the firm. L. 1882. chap. 62, § 12; March 1. Stock, shares of; at cash value. § 4028. Shares of corporations and companies shall be as listed he sessed at their cash value. Credits shall be listed at such sums 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. See ante sections two hundred and fifty-seven to two hundred and fifty- § 4029. In making up the amount of credits which any person 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 consideration, and no such acknowledgment made for the purpose of being so deducted, shall be considered a debt within the intent of this section. Id. § 13. Deductions from credits. Id. § 14. Money for investment; how to be Id. § 15. Owners, unknown; how to be listed. § 4030. Any person acting as the agent of another, and having in his possession, or under his control or manage- listed. ment, 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. § 4031. 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 inscribing 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 sub-division thereof possible. § 4032. 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: First. 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 such person is president, secretary, cashier, or managing agent. Second. The county in which such property is situated, or in which it is liable to taxation. Third. 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 aver age 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 instruments; household furniture; moneys and credits, shares of stock of any corporation or of. Id. § 16. Assessor, duties Lists to show: what. 1. 1882. chap. 62, § company; and all other property not herein enumerated, with the value of the different classes of property in detail. 17; March 1. Oath: form of. Id. § 18. Blanks to be furnished and filed. Id. § 19. List. failure to render: penalty. Id. § 20. False list: penalty for making. Id. § 21. Assessor accepting list, not verified: penalty. Id. § 22. False list, acceptance of; penalty. Id. § 23. List: assessor may change. § 4033. Such list must be verified by the affidavit of the person 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 correct 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 already assessed. § 4034. The assessor shall furnish such person with a blank for such 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. § 4035. If any person, liable to taxation, shall fail to render a true list of his property, as required by the preceding three sections, 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 the penalty of twenty-five per cent. thereof, which shall be assessed and collected as a part of the taxes of such person. § 4036. If any person liable to taxation shall knowingly make a false list of his property subject to taxation in this territory, for the purpose of avoiding any proper assess ments of taxes, he shall be liable to a penalty of twenty-five per cent., to be added to the amount of the taxes assessed upon the true amount and value of his property, and shall also be deemed guilty of perjury. § 4037. 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 accepted, 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. § 4038. 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 dollars, 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. § 4039. 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 assessor. L. 1882. chap. 62, § 24; March 1. List of absent owners; assessor to § 4040. If the owner or claimant of any property, not listed by another person, is absent or unknown, the assessor make. must make an estimate of the value of such property, and if 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, Unknown owners. $ 4041. If any tract of land is claimed by several persons, having or claiming undivided 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. Id. § 25. Listing to unknown owners. Id. § 26. Assessor to make statements for § 4042. The assessor, as he receives a statement of any taxable property situated in another county, must make a other counties. 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. § 4043. The lists returned to the assessor under this act shall be indorsed with the name of the person whose 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. $4044. 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 herein before indicated, with the columns of numbers and values as given by the person making the return, as fixed by the assessor, and as decided by the county commissioners. At the end of such book or roll, all property assessed to, Unknown owners, shall be entered. of. Id. § 27. List; indorsement Id. § 28. Assessment roll: how to be made. Id. § 29. Tracts to be assessed separately: Id. § 30. § 4045. Each tract of land shall be valued and assessed separately except when one or more adjoining tracts are re- exception. turned by the same person, in which case they may be valued and assessed together. $4046. The assessor must take and subscribe an oath, to be certified by the officer administering it, and attached to the assessment book, to be substantially as follows: assessor of the County of Territory of INew Mexico, do solemnly swear that during 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 on the assessment book equally and uniformly to the best of my judgment, information and belief, at its full cash value; and that I have faithfully complied with all the duties imposed upon the assessor by the revenue laws of the territory: and that I have not imposed any unjust assessment, Oath of assessor: form of. L. 1882, chap. 62. § through malice or ill will, nor allowed any one to escape a just and equal assessment, through favor or reward. 31: March 1. Appeal; right to. Id. § 32. County commissioners constitute a tion. § 4047. Any person dissatisfied with the action of the assessor, in respect to any assessment, may appeal to the board of commissioners. § 4048. The county commissioners of each county shall board of equaliza constitute a board 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 meeting, have power to supply omissions in the assessment roll, and, for the purpose of equalizing the same, may increase, diminish or otherwise alter and correct any assessment or valuation, except where such valuation is fixed by law. In case any material changes are made by the board in the assessment of any person, company, or corporation, the clerk shall immediately notify such person, company, or corporation, by mail, or otherwise, of the fact, and nature of the change. At either of said meetings, said board shall hear appeals and complaints of those dissatisfied with the assessment by the assessor, and shall decide the same, as in their judgment is proper and right. Any person, company, or corporation, dissatisfied with the decision of said board, may appeal therefrom to the territorial board of equalization, as constituted by and under section two thousand six hundred and thirty-four, by filing a written notice of appeal in the office of the clerk of said county board of equalization, within five days after the rendering of the decision of said board, which said notice of appeal shall state, in plain and concise language, the grounds upon which said appeal is made. The said clerk shall, within two days after the filing of said notice of appeal, and upon the payment by ap pellant to said clerk of one dollar, as an official fee for his services, certify in writing to the said territorial board of equalization all proceedings had before said county board, in the matter of said assessment so appealed from, as well as said notice of appeal. The said territorial board of equalization, who are hereby invested with full power to act in the premises, either in increasing, diminishing, exempting, or otherwise altering and correcting any assessment or valuation so appealed from, except valuations fixed by law, shall, on or before the second Monday of August, in each year, and at such time and place as they may designate, hear and determine said appeal, and decide the same, as in their judg ment may be right and proper, and the decision of said terriCL. 87, $torial board of equalization shall be conclusive and final. Feb. 11. Assessment roll: commissioners to approve. § 4049. The board of county commissioners at their June session, or at any special session subsequent thereto, and prior to the first day of September, shall make an order approving the assessment roll as revised and corrected by the board, and levying the taxes for the year, for territorial, county and school purposes, as provided by law; which order shall be entered of record in their proceedings, and indorsed upon the assessment roll under the seal of said board, and L. 1882, chap. 62, § the hand of the clerk thereof. 34: March 1. § 4050. Immediately after the assessment roll is completed by said board, the clerk shall make out an abstract thereof, showing in tabular form the whole number of acres of land listed in the county, and the valuation thereof, and under the proper headings, the number and amount of each of the different species of property listed, with the total value of each, which abstract shall be made in duplicate by the clerk, and he shall retain one copy in his office, and transmit one copy to the territorial auditor. For territorial board or equalization see ante sections two thousand six § 4051. As soon as practicable after the taxes are levied, the clerk shall make out a tax list in alphabetical order, having columns for names of owners; description and value of real estate; value of personal property: amount of each different kind of tax: total amount of tax: delinquent poll tax, and remarks. L. 1882, chap. 62, § 35; March t Assessment roll: abstract of. Tax list, clerk to make; contents of Id. § 38. Tax list, entry on: § 4052. An entry shall be made upon the tax list showing order for collection. what it is, and for what county and year it is, and the clerk of the board shall attach to the list a copy of the order levying the tax, and his warrant, under his hand and the seal of the board, requiring the collector to collect the taxes therein levied, according to law, and no informality in complying with any of the foregoing requirements shall render any proceedings for the collection of the taxes invalid. Id. § 39. Tax list, delivery to collector. when: $4053. The clerk of the board shall deliver the tax list to the collector of the county, by the first day of August, or as authority. soon thereafter as may be practicable, and shall take his receipt therefor; and such list and warrant shall be full and sufficient authority for the collector to collect all taxes specified therein, and shall be his justification against any illegality in the proceedings prior to his receiving the list. § 4054. One copy of such tax list shall be furnished by the clerk of the board to the territorial auditor, and another shall be filed and shall remain in the office of the probate clerk. Id. § 40. Tax list: copies of. Id. § 11. Omissions: assessor to enter. Assessments by § 4055. If by any means any property shall be omitted in the assessment of any year or series of years, and not put upon the assessor's book, the same when discovered shall be listed by the assessor and placed upon his roll before the collector; when. same is returned to the board of county commissioners, with all arrearages of taxes, which should have been assessed and paid in former years, charged thereon, or in case of failure of the assessor, the same shall be assessed by the collector in the manner provided in the next section. § 4056. When the collector of any county, after the tax list has been delivered to him, ascertains that any real estate, or any personal property then in his county, are omitted from the tax list, and has reason to believe that such personal property has not been taxed in any other county for that year, he shall forthwith proceed to list. value, and assess such property in the same manner that the assessor might have done, and shall enter such assessment in his tax list, following the entries made by the clerk, and such entries shall be designated as, Additional assessments, and the taxes so as Id. § 42. Additional assessment by collector. |