State v. Gomez
New Mexico Supreme Court
1Opinion of the Court
OPINION OF THE COURT
SIMMS, J.
The state brought suit against the administrators of the estate of Francisco Gomez, who. died in 1919, to collect-a succession tax upon said estate, under the provisions of chapter 122 of the Laws of 1919. Defense was made on the. grounds: (a) That the said act fails to meet the requirements of article 4, § 16, of the Constitution, because its title is defective; and (b) that said act is void because it conflicts with article 8, § 1, of the Constitution. The trial court held with the defendants, and the state has appealed.
The title to the act in question reads:
“An…
2Cases cited9 opinions
- Magoun v. Illinois Trust & Savings BankSupreme Court of the United States · 1898
- Davy v. McNeillNew Mexico Supreme Court · 1925
- State v. IngallsNew Mexico Supreme Court · 1913
- State v. ArmstrongNew Mexico Supreme Court · 1924
- State ex rel. Whittier v. SaffordNew Mexico Supreme Court · 1923
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3Cited by19 opinions
- State Ex Rel. State Park & Recreation Commission v. New Mexico State AuthorityNew Mexico Supreme Court · 1966
- Gallegos Ex Rel. Estate of Gallegos v. WallaceNew Mexico Supreme Court · 1964
- Raton Public Service Company v. HobbesNew Mexico Supreme Court · 1966
- United States Brewers Ass'n v. Director of the New Mexico Department of Alcoholic Beverage ControlNew Mexico Supreme Court · 1983
- City of Albuquerque v. CampbellNew Mexico Supreme Court · 1960
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