Opinion No. 21-3218
January 5, 1921
TO: Mr. A. L. Tarlton, County Agricultural Agent, Clayton, New Mexico.
Road Tax Payable By Performance of Labor.
OPINION
{*107} In reply to your letter of the 2nd instant, enclosing copy of letter written me under date of December 19th, regarding the matter of the payment of the 1922 road tax, wish to advise you that I have no recollection of the receipt of the original of your letter.
You ask if persons will not be permitted to work out the three dollar road tax in the year 1922 as in previous years.
Section 15, Chapter 135, Laws 1921, provides for a new method of collecting road taxes in New Mexico. We are of the opinion that the method of collection therein prescribed is not exclusive, but that the former method of payment of the tax by labor on the roads is still in full force and effect and that the tax may be paid by the performance of labor in accordance with the provisions of the law existing prior to the enactment of the above mentioned section.
You also ask if the Board of County Commissioners would be authorized to use certain of the general county funds for agricultural extension work, although no provision for the use of the moneys for such purpose was provided for in the annual budget.
There can be no legal objection to the use of the general county funds for such a purpose if the moneys so used are saved from some account or fund for which they were intended when the budget was approved. If you can secure from the state authorities having in charge the agricultural extension work an appropriation of money to equal the amount which will be provided for by your county out of funds that were otherwise provided for in the budget, there can be no legal objection to the meeting by the State of the appropriation made for this purpose by your Board of County Commissioners.
1920
20-2761
20-2757
20-2755
20-2752
20-2747
20-2744
20-2743
20-2740
20-2742
20-2737
20-2739
20-2731
20-2728
20-2729
20-2720
20-2718
20-2717
20-2713
20-2712
20-2709
20-2707
20-2708
20-2706
20-2696
20-2674
20-2672
20-2671
20-2665
[20-106]
20-2649
20-2648
20-2638
20-2636
20-2635
20-2631
20-2626
20-2625
20-2624
20-2621
20-2620
20-2618
20-2612
20-2610
20-2606
20-2603
20-2601
20-2600
20-2597
20-2577
20-2574
20-2572
20-2571
20-2581
20-2565
20-2562
20-2553
20-2552
20-2550
20-2546
20-2546
20-2545
20-2538
20-2537
20-2536
20-2534
20-2532
20-2531
20-2529
20-2524
20-2522
20-2521
20-2519
20-2514
20-2513
20-2511
20-2510
20-2509
20-2506
20-2505
20-2504
20-2549
20-2491
20-2500
20-2499
20-2497
20-2494
20-2495
20-2492
20-2491
20-2487
20-2486
20-2485
20-2481
20-2480
20-2477
20-2475
20-2474
20-2470
20-2471
20-2470
20-2466
20-2461
20-2459
20-2458
20-2457
20-2456