xt7p2n4zkp78 https://exploreuk.uky.edu/dips/xt7p2n4zkp78/data/mets.xml New Mexico United States. Works Progress Administration Lowe, Robert C.(Robert Chapin), 1907- Lander, David S. 1937 13 p.; 27 cm. UK holds archival copy for ASERL Collaborative Federal Depository Program libraries. Call Number Y 3.W 89/2:36/N 42m books English Washington DC: Works Progress Administration This digital resource may be freely searched and displayed in accordance with U. S. copyright laws. New Mexico Works Progress Administration Publications Public welfare -- Law and legislation -- New Mexico Social workers -- Legal status, laws, etc. -- New Mexico Constitutional law -- New Mexico Analysis of Constitutional Provisions Affecting Public Welfare in the State of New Mexico text Analysis of Constitutional Provisions Affecting Public Welfare in the State of New Mexico 1937 1937 2019 true xt7p2n4zkp78 section xt7p2n4zkp78 I6" I
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I} “ W O R K S P R O G R E S S A D M I N I S T R A T I O N I
; HARRY L. HOPKINS, ADMINISTRATOR I
II CORRINGTON GILL, ASSISTANT ADMINISTRATOR :
g_ HOWARD B. MYERS, DIRECTOR I
3 ‘ DIVISION OF SOCIAL RESEARCH
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ANALYSIS OF CONSTITUTIONAL PROVISIONS I
I AFFECTING PUBLIC WELFARE IN THE STATE OF I
A NEW MEXICO 1
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I MAY 1, 1957 L

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PREPARED BY
ROBERT C. Lowe AND DAVID S. LANDER
LEGAL RESEARCH SECTION C
UNDER THE SUPERVISION OF .
Ross ECKLER, COORDINATOR OF SPECIAL INQUIRIES
DIVISION OF SOCIAL RESEARCH
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, PREFACE ;
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V This bulletin is one of a series presenting
‘ . State constitutional provisions affecting public wel— 3
a" fare, prepared to supplement the State by State digests
-, of public welfare laws so as to provide in abstract 1
\ form the basis for the public welfare services of the
several States. ,
C The provisions quoted are those concerned
directly with public welfare administration and such :
others as may substantially affect a public welfare
: program, even though only indirectly related. It would ‘
L be impossible to consider within the limits of this
study every remotely connected constitutional provi-
' sion. The indirectly related provisions included,
. therefore, have been restricted to those concerning
. ‘ finance, legislation, and the methods of constitutional
‘ amendment.
1 An attempt has been made, bya careful selec- ‘
9 tion of the most recent cases decided by the highest
‘ courts of the States, to indicate wherever possible how 1
these provisions have been construed. These cases are
,, included in footnotes appended to the constitutional 5
provisions shown.
. 0 It is hoped that these abstracts will be [
' useful to those interested in public welfare questions i
‘ in indicating how State and local public welfare admin- 1
" istration may be affected by constitutional powers and i
limitations .
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1 CONTENTS 1
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1 Page 1
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' Incidence of Responsibility for Welfare Program.................. 1 1
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. G Financial Powers and Limitations................................. 2 1
Taxation and Assessments.................................... 2 1
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1 Exemptions.................................................. 3 1
Borrowing and Use of Credit................................. 4 1
1 Other Income................................................ 8 1
C Appropriations and Expenditures............................. 8 '
/.\ Provisions Affecting Iegislation................................. 9 1
‘ Constitutional Amendment or Revision............................. 12 1
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1 6 New Mexico
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ANALYSIS OF CONSTITUTIONAL PROVISIONS AFFECTING
1 PUBLIC WELFARE IN NEW MEXICO1
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‘ I. Incidence of Responsibility for Welfare Program
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1 A. * * * the Miners' Hospital of New Mexico at Raton, the
; New Mexico Insane Asylum at Las Vegas, and the New Mexico Reform School 1
1 at Springer, are hereby confirmed as state institutions.’3 1
B. The legislature shall enact suitable laws for the regulation
e of the employment of children.3 1
C. No appropriation shall be made for charitable, educational
i or other benevolent purpose to any person, corporation, association or 1
1' community not under the absolute control of the state, but the legislature
1
may, in its discretion, make appropriations for the charitable institutions 1
f and hospitals for the maintenance of which annual appropriations were made 1
by the Legislative Assembly of nineteen hundred and nine.‘ .
' (“\1 1
1 O
‘ . 1Constitution (1911), with all amendments to May 1, 1957.
9 Constitutional citations are taken from the Constitution of the State of New Mexico
(1936). prepared under the supervision of the Secretary of State.
"at: * * the constitutions of the several states, unlike the federal constitu-
tion, are not grants of power. On the contrary, they are limitations on the legis— 1
1 lative powers of the states. at at: at: ‘the legislative powers of the states are very '
;- general and very indefinite, * at at; and the generally accepted doctrine is that
1 they may pass any acts that are not expressly. or by necessary implication, inhibited
: by their own constitutions or by the federal constitution.‘ It was held that debt
’3 limitations were not grants of, but limitations upon, the power of the Legislature. 1
State ex rel. Capitol Addition Building Commission vs. Connelly. 39 N. M. 312, 48 P. 1
1 (2d) 1097, 1102 (1935). I
It has been stated that the term "police powerII of the State is Ithe name given
to that inherent sovereignty which it is the right and duty of the government or its
agents to exercise, whenever public policy in a broad sense demands, for the benefit
. of society at large, regulations to guard its morals, safety, health, order, or to
insure, in any respect, such economic conditions as an advancing civilization of a
‘ 9 highly complex character requires." State vs. Brooken, 19 N. M. 404, 145 P. 479, 481
’ (1914). .
ZConstitution, Art. XIV, Sec. 1.
1 3Constitution, Art. XX, Sec. 10.
', 4Constitution, Art. IV, Sec. 51.
1 An act authorizing the several counties to appropriate money to a county fair
g: association, to be used for premiums on agricultural exhibits, was held to contravene
1 this section since the association was not under the absolute control of the State.
1 Harrington VS. Atteberry, 21 N. h. 50, 153 P. 1041 (1916).
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2 New Mexico
II. -Financial Powers and Limitations
0
' A. Taxation and Assessments5
(1) State
(8.) Taxes levied upon tangible property shall be in
proportion to the value thereof, and taxes shall be equal and uniform upon
subjects of taxation of the same class.6 .
(b) Taxes levied upon real or personal property for
state revenue shall not exceed four mills annually on each dollar of the e
assessed valuation thereof except for the support of the educational, penal
and charitable institutions of the state, payment of the state debt and
interest thereon; and the total annual tax levy upon such property for all A
state purposes exclusive of necessary levies for the state debt shall
not exceed ten mills; Provided, however, that taxes levied upon real or ‘
personal tangible property for all purposes, except special levies on
specific classes of property and except necessary levies for public debt,
shall not exceed twenty mills annually on each dollar of the assessed val- ‘
uation thereof, but laws may be passed authorizing additional taxes to be
levied outside of such limitation when approved by at least a majority of
the electors of the taxing district voting on such proposition.7 '
5"The power of taxation is inherent in the state, and may generally be exercised through .
its Legislature without let or hinderance except insofar as limited by the Constitu-
tion." The Legislature was held to haVe power to levy excise taxes since this power
was not denied in the Constitution. Lujan vs. Triangle Oil Company, 38 N. M. 543,
37 P. (2d) 797 (1934). .
sconstitution, Art. VIII, Sec. 1, as amended 1914.
Under this section if a taxis for a State purpose, it must be uniform throughout
the State, but if a tax is for a county purpose, it need be uniform only within the
county.- Love Vs. Dunnaway, 28 N. M. 557, 215 P. 822 (1925).
A personal property tax statute, which provided that automobiles should be as—
sessed at their list price for the first 5 years, that 25 percent of the list price
should be deducted after the third year, and that 50 percent of the list price should
be deducted after the'fifth year, was held not to violate the uniformity provision of '
this section. The court stated that tax systems could only approximate uniformity
and that this classification was not so arbitrary and unreasonable that it could not
be sustained. State ex rel. Taylor vs. Mirabal, 55 N. M. 553, 2'73 P. 928 (1928).
It has been held that this section applies only to tangible property taxes and
not to other fornis of taxation. A tax levied upon the production of oil was held to
be an excise tax rather than a property tax and so was not subject to the uniformity
requirement of this section. Flynn, Welch, and Yates, Incorporated vs. State Tax Com— . .
mission, 38 N. M. 131, 28 P. (2d) 889 (1934).
A tax of 5 cents per gallon on gasoline sold within the State was held to be an
excise tax and not a property tax. George E. Breece Lumber Company vs. Mirabal, 34
N. M. 643, 287 P. 699 (1930).
An inheritance tax was held to be a succession tax, or a tax upon the right or
privilege to succeed to the property of the deceased, and not a tax on tangible prop—
erty. State vs. Gomez, 34 N. M. 250, 280 P. 251 (1929).
7Constitution, Art. VIII, Sec. 2, as amended 1953. I
This section does not apply to excise taxes. Lujan vs. Triangle Oil Company,
58 N. M. 545, 37 P. (2d) 797 (1954). Excise taxes include all taxes except property
and poll taxes. Flynn, Welch, and Yates, Incorporated vs. State Tax Commission, 58
N. M. 131, 28 P. (2d) 889 (1934).
An act providing for a tax of 3 mills on the dollar for the construction and
maintenance of county roads was held not to be a tax for |'State revenue" because it .
O

 I New Mexico 3
' ./\.
I A II. Financial Powers and Limitations—Continued
1. . .
I A. Taxation and Assessments—Continued
’j (1) State—Continued ,
I (c) The legislature shall not pass local or special
1; 1. laws in any of the following cases: * * * the assessment or collection
'I of taxes or extending the time of collection thereof;8 =¥ ’1‘- =3
I r (2) Counties and Other Local Units
5, No provision.9
f _
, B. Exempt1ons
‘I (1) The property of the United States, the State and all
. :- the Counties, Towns, Cities and School Districts, and other municipal
. corporations, public libraries, community ditches and all laterals there—
i of, all church property, all property used for educational or charitable
I purposes, all cemeteries not used orheld for private or corporate profit,
.‘ and all bonds of the State of New Mexico, and of the counties, municipali—
- ties and districts thereof, shall be exempt from taxation.10
5
Rd
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', . was levied for a county rather than a State purpose. and so the limitations of this
'1 section did not apply. State vs. Red River Valley Company, 28 N. M. 94, 206 P. 695
3 (1922).
f A 8Constitution, Art. IV, Sec. 24.
I. ' This section was held not to prohibit the enactment of a special law levying a
I tax for the construction of a State road running through two counties. The Supreme
} Court stated that under this section provisions for I'assessment and collectionll oi’
' taxes must be enacted by general law, but that taxes might be levied by special laws.
. Borrowdale vs. Board of County Commissioners of Socorro County, 25 N. M. 1, 163 P.
g 721 (1917).
j 9A munucipality can only exercise those powers which are granted by the Legislature,
'1 : either in express terms or by necessary implication. So the power to tax must be ‘
i granted by the Legislature. Barker vs. State ex rel. Napoleon, 39 N. M. 434, 49 P. 3
(2d) 246 (1935).
- The rate of property taxation which may be imposed within all local units has I‘
been limited by the Legislature. Compiled Statutes (1929), Secs. 141—1001. j
I 10Constitution, Art. VIII, Sec. 5. l
‘ |'The power of taxation is inherent in the state, and may generally be exercised
; P through its Legislature without let or hinderance, except insofar as limited by the i
I ‘ Constitution, and the state likewise has the reciprocal power of exempting from tax-
5 ation, except as limited by the Constitution."
1 The Supreme Court held that all the exemptions mentioned in the Constitution
refer only to property taxation and that when dealing with other forms of taxation,
the Legislature is free to make such exemptions as it, in its reasonable discretion,
sees fit. Asplund vs. Alarid, 29 N. M. 129, 219 P. 786 (1925).
1 Under the clause of this section "the property of the United States, the State
. t and all the Counties, Towns, Cities and School Districts, and other municipal cor—
I porations, * * * shall be exempt from taxation," ownership is the sole test to
‘. be employed in determining what property shall be exempt. Ibid.
' Under the clause "public libraries,cormnunity ditches and all laterals thereof,
:' all church property, all property used for educational or charitable purposes, all I
I /‘\ cemeteries not used or held for private or corporate profit, * =1: * shall be ex— 5
I . empt from taxation," use of the property is the sole test to be employed in determin- ;‘
1 ing what property shall be exempt. Ibid.
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4 New Mexico
II. Financial Powers and Limitations—Continued .
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B. Exemptions—Continued
(2) The legislature may exempt from taxation property of
each head of a family to the amount of two hundred dollars, andthe prop—
erty of every honorably discharged soldier, sailor, marine and army nurse,
and the widow of every soldier, sailor or marine, who served in the armed 0
forces of the United States at any time during the period in which the
United States was regularly and officially engaged in any war, in the sum
of two thousand dollars.11 * * * O
(3) Lands held in large tracts shall not be assessed for
taxation at any lower value per acre than lands of the same character
’3 ’3‘ ’3 held in smaller tracts. The plowing of land shall not be con-
sidered as adding value thereto for the purpose of taxation.“
t
(4) The people inhabiting this state do agree and declare
* ’3“ * that the lands and other property belonging to citizens of the
United States residing without this state shall neverbe taxed at a higher
rate than the lands and other property belonging to residents thereof;
that no taxes shall be imposed by this state upon the lands or property
. . . o
therein belonging to or which may hereafter be acquired by the United
States or reserved for its use;15 * * *.
C. Borrowing and Use of Credit .
(1) State
(a) The state may borrow money not exceeding the sum 0
of two hundred thousand dollars in the aggregate to meet casual deficits
A dwelling house rented by a church and the proceeds turned over to the church
was held not exempt from taxation, since under this section, only such church prop—
erty as is used for church purposes as distinguished from property the income from
which is used for church purposes is exempt. Church of the Holy Faith vs. State i
Tax Commission. 39 N. M. 403, 48 P. (2d) 777 (1935).
Property of an Elk-s Lodge, used primarily as a lodge home and as a center for
carrying on its charitable and benevolent activities. was held to be used fora 'chari— 1
table" purpose within the meaning of this section. Albuquerque Lodge, No. 461 B.P.O.E.
vs. Tierney, 59 N. M. 135, 42 P. (2d) 206 (1935).
A sorority chapter house, used primarily as a dormitory and boarding house for
university students, was held not to be used for an Ieducational" purpose within the
meaning of this section and so was not exempt from taxation. Albuquerque Alumnae .' ,
Association of Kappa Kappa Gamma Fraternity vs. Tierney, 37 N. M. 156, 20 P. (2d) ,
267 (1953). ‘
Special assessments, levied on the basis of benefits by a drainage district on '
the property of a county, were held not to be Itaxesl within the meaning of this j
section, and therefore the county property was not entitled to an exemption. Lake 1‘
Arthur Drainage District vs. Board of Commissioners, 29 N. M. 219, 222 P. 389 (1924).
11Constitution, Art. VIII, Sec. 5, as amended 1922. g 3
Under this section the Legislature was held authorized to grant both the $200 1
and $2,000 exemption to an individual if he was both the head of a family and a sol-
dier. Asplund vs. Alarid, 29 N. M. 129, 219 P. 786 (1923). v)
IZConstitution, Art. VIII, Sec. 6. §
13Constitution, Art. XXI, Sec. 2. . ‘
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.‘ New Mexico ’ 5 '
«1 II. Financial Powers and Limitations—Continued
6
, C. Borrowing and Use of Credit—Continued
5. (1) State—Continued
or failure in revenue, or for necessary expenses. The state may also cou—
‘ tract debts to Suppress insurrection and to provide for the public de—
-3 . fense. 14
i (b) No debt other than those specifiedin the preced—
mg section [pan (6.) p. 4:] shall be contracted by or on behalf of this i
s .
5 state, unless authorized by law for some spe01fied work or object; which
a law shall provide for an annual tax levy sufficient to pay the interest a
I, and to provide a sinking fund to pay the principal of such debt within
fifty years from the time of the contracting thereof. No such law shall ‘
, take effect until it shall have been submitted to the qualified electors ‘
‘ . of the state and have received a majority of all the votes cast thereon
at a general election, ’7‘ ’7‘ ’3. No debt shall be so created if the total
,- indebtedness of the state, exclusive of the debts of the territory, and
. the several counties thereof, assumed by the state, would thereby be made
i .
to exceed one per centum of the assessed valuatlon of all the property
I subject to taxation in the state as shown by the preceding general as-
. sessment. 15 '
(c) Laws enactedby the Fifth Legislature authorizing
‘ . the issue or sale of State Highway Bonds for the purpose of providing _
" funds for the construction and improvement of State Highways and to enable ‘
5' , the State to meet and secure allotments of Federal Funds to aid in con— 1
i struction and improvements of roads, and laws so enacted authorizing the
3 issue and sale of State Highway Debentures to anticipate the collection .
i of revenues from motor vehicle licenses and other revenues providedby law
i 14
, Constitution, Art. IX, Sec. '7. -
1.‘
j ‘V 15Constitution, Art. IX, Sec. 8.
f See par. (c), above for provisions relative to issuance of State highway bonds ,
j which may exceed, this 1—percent limitation.
The power of the Legislature to incur indebtedness is plenary except insofar
as it is limited by the Constitution. The constitutional provisions in regard to
, indebtedness are not grants of power, but rather limitations upon the exercise of
. power. The Legislature is free to incur types of indebtedness not denied in the Con-
} stitution. The term "debt'' as used in this section means "a debt pledging for its
, .9 repayment the general faith and credit of the state * :0: at and contemplating the
’3 levy of a general property tax as the source of funds with which to retire the same."
“ Consequently, the Legislature has plenary power to incur indebtedness secured by ex-
cise taxes. It was held that debentures, the proceeds of which were to be used to
construct an addition to the State capitol and which were to be payable out of a ’
j tax levied upon the filing of civil actions, were not "debts" within the meaning of
- this section. State ex rel. Capitol Addition Building Commission vs. Connelly, 39 "
i N. M. 312, 46 F. (2d) 1097 (1955).
' Excise taxes include all types of taxes except property and poll taxes. Flynn,
Welch, and Yates, Incorporated vs. State Tax Commission, 38N. M. 151, 28 P. (2d) 889
‘ (1954).
, Bonds to be issued by the State University of New Mexico and payable out of
, the income of the University were held not to be obligations of the State and so
. were not subject to the requirements of this section. State vs. Regents of University
of New Mexico, 32 N. M. 428, 258 P. 571 (1927).
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6 New Mexico E
II. Financial Powers and Limitations—Continued t
o
C. Borrowing and Use of Credit—Continued ,
(1) State—Continued
for the State Road Fund, shall take effect without submitting them to the
electors * * ”F and notwithstanding that the total indebtedness * * * ,
may thereby temporarily exceed one per centum of the assessed valuation ‘ .
of all property subject to taxation in the state. Provided, that the E
total amount of such State Highway Bonds payable from proceeds of taxes ‘ E
levied on property outstanding at any time shall not exceed two million '
dollars. The legislature shall not enact any law which will decrease the
amount of the annual revenues pledged for the payment of State Highway
Debentures or which will divert any of such revenues to any other purpose
so long as any of the said debentures * * ’5 remain unpaid.16
o
(d) Nothing in this article shall be construed to pro—
hibit the issue of bonds for the purpose of paying or refunding any valid
state, county, district or municipal bonds and it shall not be necessary
to submit the question of the issue of such bonds to avvote as herein pro—
vided.17
i
(e) Any money borrowed by the state, or any county,
district or municipality thereof, shall be applied to the purpose for which .
it was obtained, or to " repay such loan, and to no other purpose whatever. is . ‘
. (f) Neither the state, nor any county, school district,
or municipality, except as otherwise provided in this constitution, shall ‘
directly or indirectly lend or pledge its credit, or make any donation to
or in aidof any person, association or public or private corporation, or
E in aid of any private enterprise for the Construction of any railroad;
provided nothing herein shall be construed to prohibit the state or any
county or municipality from making provision for the care and maintenance
of sick and indigent persons. 19 o
(2) Counties and Other Local Units
(a) No county, city, town or village shall ever be—
‘ come indebted to an amount in the aggregate, including existing indebted-
ness, exceeding four per centum on the value of the taxable property with- g A
E in such county, city, town or village, as shown by the last preceding
' laconstitution, Art. IX, Sec. 16, adopted 1922. ,
It was held that the provision of this section "laws so enacted authorizing the
issue and sale of State Highway Debentures to anticipate the collection of revenues'
i referred to any such laws which might be passed by any Legislature and not only to
laws enacted by the Fifth Legislature. State vs. Graham, 52 N. M. 485, 259 P. 625 '
I (1927).
. ”Constitution, Art. 1x, Sec. 15. I
”Constitution, Art. 1x, Sec. 9.
19Constitution, Art. Ix, Sec. 14. .
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. New Mexico 7
. II. Financial Powers and Limitations—Continued
, l
1 _ :
. C. Borrowing and Use of Credit—Continued
'5' (2) Counties and Other Local Units—Continued
assessment for state or county taxes; and all bonds or obligations issued 1
J . in excess of such amount shall be void, provided, that any city, town or r
' village may contract debts in excess of such limitation for the construc— ‘
, tion or purchase of a system of supplying water, or of a sewer system,
1 . for such city, town or village.‘?'0 .
5 (b) No county shall borrow money except for the pur— ‘
pose of erecting necessary public buildings or construction or repairing
‘ public roads and bridges, and in such cases only after the proposition to 1
create such debt shall have been submitted to the qualified electors of 1
o the county who paid a property tax therein during the preceding year and
approved by a majority of those voting thereon. No bonds issued for such
» purpose shall run for more than fifty years.21 ‘
f (c) No city, town or village shall contract any debt
, except by an ordinance which shall be irreparable [irrepealable] until
i 9 the indebtedness therein provided for shall have been fully paid or dis-
charged, and which shall specify the purposes to which the funds to be
‘ . raised shall be applied and which shall provide for the levy of a tax,
not exceeding twelve mills on the dollar upon all taxable property within
' such city, town or village, sufficient to pay the interest on, and to ex-
1..
' tinguish the principal of, such debt within fifty years. The proceeds of
3' such tax shall be applied only to the payment of such interest and prin-
3 cipal. No such debt shall be created unless the question of incurring
1. .20C
i onstitution. Art. IX, Sec. 15.
:1. In a case holding that State debentures, payable out of an excise tax on the
1 n filing of civil actions, were not "debts" within the meaning of the debt limitation
‘ sections or the Constitution the Supreme Court stated that the debt limitation sec-
tions of the Constitution, Art. IX, Secs. 8, 10, 11, 12. and 13 (seep.5,par. (b)
1 and footnote 15; p. 6, par. (a); pars. (b) and (c)above, and footnotes 20 and 21 below;
, p. 8, par. ((1) and footnotes 22 and 23) refer only to those debts payable out or gen—
‘ eral property taxationfl Further, that since the State Constitution is a limitation
? upon the exercise of, rather than a grant or, power, the respective governmental units
: might contract debts payable out or other sources of revenue without reference to these
9 sections. State ex rel. Capitol Addition Building Commission vs. Connelly. 39 N. M.
f 312, 46 P. (2d) 1097 (1935).
' The proviso or this section was held to be an independent provision, and under
" it the limitation on the amount or tax levy provided for in Sec. 12 (see par. (c),
,‘ above) did not apply to indebtedness incurred for supplying water or fora sewer system
.1 for a municipality. Lannigan vs. Town or Gallup. 17 N. M. 627, 131 P. 997 (1913).
1
'2 Zlconstitution, Art. IX, Sec. 10. _
. This section applies only to "debts" payable out of property taxation. State
. " ex rel. Capitol Addition Building Commission vs. Connelly, 39 N. M. 512. 46 P. (2d)
1097 (1955). See p. 6, footnote 19.
_ Under its constitutional authority to create new counties, it was held that the
. Legislature might do all things necessary to enable a new county to function,and that
1 this could include the authorization of borrowing by the new county for objects other
j- . than those setout in this section. State vs. Southern Pacific Company, 34N. M. 506,
L ' 281 P. 29 (1929).
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8 New Mexico
II. Financial Powers and Limitations—Continued
‘ o
C. Borrowing and Use of Credit—Continued
(2) Counties and Other Local Units—~Continued
the same shall, at a regular election for * a * officers of such city,
town or village,have been submitted to a vote of such qualified electors 1
n e u o .
thereof as have paid a property tax therein during the preceding year
and a majority of those voting on the question, * * * shall have voted
in favor of creating such a debt.22 . I
(d) No school district shall borrow money, except for
the purpose of erecting and furnishing school buildings or purchasing
school grounds, and in such cases only when the proposition to create the ‘
debt shall have been submitted to a vote of such qualified electors of I
. the district as are owners of real estate within such school district, .
and a majority of those voting on the question shall have voted in favor ,
of creating such debt. No school district shall ever become indebted in ;
an amount exceeding six per centum on the assessed valuation of the tax— I
able property within such school district,23 * * *.
D. Other Income . E
All fines and forfeitures collected under general laws; the :
net proceeds ofproperty that may come to the state by escheat; the rentals .
of all school lands and other lands granted to the state, the disposition 2
of which is not otherwise provided for by the terms of the grant or by J
act of congress; and the income derived from the permanent school fund, . I
shall constitute the current school fund of the state.24 * * *
E. Appropriations and Expenditures
Except interest or other payments on the public debt, money
shall be paid out of the treasury only upon appropriations made by the . .
22
Constitution, Art. IX, Sec. 12.
This section applies only to "debts" payable out of property taxation. State
ex rel. Capitol Addition Building Commission vs. Connelly, 39 N. M. 312, 46 F. (2d)
1097 (1935). See p. 6, footnote 19.
Revenue bonds, the proceeds of which were to be used to improve and replace a
municipal water works, and payable out of the revenues of the original plant plus .
the improvements, were held not to constitute a I'debt" within the meaning of this
section because the general credit of the city was not pledged. Seward vs. Bowers,
37 N. M. 585, 24 P. (2d) 253 (1933).
The limitation on the amount of tax levy in this section was held not to apply
to indebtedness incurred for supplying water or for a sewer system for a municipality.
Lannigan vs. Town of Gallup,17 N.M. 627, 151 P. 997 (1913). See p. 7, footnote 20.
23Constitution, Art. Ix, Sec. 11, as amended 1933. .
This section applies only to "debts" payable out of property taxation. State
ex rel. Capitol Addition Building Commission vs. Connelly, 39 N. M. 312, 46 P- (2d)
1097 (1935). See p. 7, footnote 20.
24Constitution, Art. XII, Sec. 4.
Art. XII, Sec. 2 of the Constitution provides that the permanent school fund
shall consist of the proceeds Of the sale of certain State lands, a portion of the
o

 . . ‘.
I New Mexico 9 ,
L V II. Financial Powers and Limitations—Continued i
I .
E E. Appropriations and Expenditures—Continued
5* legislature. No money shall be paid therefrom except Upon warrant drawn 1
, by the proper officer. Every law makingan appropriation shall distinctly
'z specify the sum appropriated and the object to which it is to be applied.25 1
1i . E
1 III. Provisions Affecting Legislation ‘
o A. Regular Sessions of legislature
E: The first session of the legislature shall begin at twelve E
'i o'clock, noon, on the day specified in the proclamation of the Governor.
Subsequent sessions shall begin at twelve o'clock, noon, on the second
Tuesday of January next after each general election. No regular session
0 shall exceed sixty days,26 * * *.
B. Special Sessions of legislature
(1) Special sessions of the legislature may be called by
the governor, but no business shall be transacted except such as relates
' . to the objects specified in his proclamation.27
. (2) * * * no special session shall exceed thirty days.28
O C. Powers of Initiative and Referendum
g‘ (1) If this constitution be in any way so amended as to
V . allow laws to be enacted by direct vote of‘ the electors the laws which
9 may be so enacted shall be only such as might be enacted by the legisla-
E ture under the provisions of this constitutionflg9
E (2) * * * The people reserve the power to disapprove,
3 suspend and annul any law enacted by the legislature, except general ap-
.g . propriation laws; laws providing for the preservation of the public peace,
E health or safety; for the payment of‘ the public debt or interest thereon,
.' or the creation of funding of the same, except as in the constitution
, otherwise provided; for the maintenance of the public schools or state
f institutions, and local or special laws. Petitions disapproving any law
* other than those above excepted, enacted at the last preceding session
1‘ ' * * * shall be filed * 4‘ * not less than four months prior to the
————-
j proceeds of the sale or Federal lands within the State, and grants, gifts, or devises
1 to the State whose purpose is not otherwise specified.
' ZSConstitution, Art. Iv, Sec. 30.
‘ -' ZGConstitution, Art. IV, Sec. 5.
,E ”Constitution. Art. IV, Sec. 8.
E zeConstitution, Art. IV, Sec. 5.
‘ “Constitution. Art. XIX, Sec. 3.
.1 C The Constitution has not been so amended. EEG. note]
9

 o
10 New Mexico 1
III. Provisions Affecting Legislation—Continued V
o .
i
C. Powers of Initiative and Referendum—Continued '
next general election. Such petitions shall be signed by not less than ’
ten per centum of the qualified electors of each of three—fourths of the ._.
counties and in the aggregate by not less than ten per centum of the quali— "
fied electors of the state, *- * *. The question of the approval or re- 0 1
Jection of such laws shall be submitted * * * to the electorate at ;
the next general election; and if a majority of the legal votes cast :
thereon, a