Albuquerque Bank v. Perea
Supreme Court of the United States
APPEAL PROM THE SUPREME COURT OP THE TERRITORY OP NEW MEXICO. On November 3,1888, appellant, as plaintiff, filed its bill in the District Court of the Second Judicial District of the Territory of New Mexico, to restrain the defendant, sheriff, and ex officio collector of Bernalillo County, from the collection of the regular territorial, county, and city taxes assessed and levied upon its property for the year 1888. The ground upon which the injunction was sought was,…
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APPEAL PROM THE SUPREME COURT OP THE TERRITORY OP NEW MEXICO. On November 3,1888, appellant, as plaintiff, filed its bill in the District Court of the Second Judicial District of the Territory of New Mexico, to restrain the defendant, sheriff, and ex officio collector of Bernalillo County, from the collection of the regular territorial, county, and city taxes assessed and levied upon its property for the year 1888. The ground upon which the injunction was sought was, generally speaking, inequality and discrimination in the assessment. The bill alleged that the plaintiff made a return of its…
1Opinion of the CourtJustice Brewer
The- decree dismissing the original and supplemental bills must be sustained.- . As to the tax- of 1888, the case stands upon the allegation that plaintiff’s property was originally-assessed at its full value, while other property was assessed seventy per cent thereof; that it appealed to the board of equalization for a reduction ; and that such tribunal reduced the valuation, but only to eighty-five instead of seventy per cent. It would seem that the mere statement of this 'wkq_ sufficient. The law of New Mexico requires property to be assessed at its cash value. Confessedly, this…
2Cases cited2 opinions
- Taylor v. SecorSupreme Court of the United States · 1876
- Stanley v. Supervisors of AlbanySupreme Court of the United States · 1887
3Cited by18 opinions
- Taylor v. Louisville & N. R.Court of Appeals for the Sixth Circuit · 1898
- Atchison, T. & S. F. Ry. Co. v. SullivanCourt of Appeals for the Eighth Circuit · 1909
- Doty Lumber & Shingle Co. v. Lewis CountyWashington Supreme Court · 1910
- South Spring Ranch & Cattle Co. v. State Board of EqualizationNew Mexico Supreme Court · 1914
- Preston v. Sturgis Milling Co.Court of Appeals for the Sixth Circuit · 1910
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