San Luis Power & Water Co. v. Trujillo

We will herein refer to the plaintiff in error as the water company and the defendant in error as treasurer.

In April, 1931, the treasurer filed this action to obtain a declaratory judgment to the effect that the Sanchez reservoir and its appurtenances, being* the irrigation system of the water company, is subject to taxation for the years beginning* with 1907 to date. He alleged the corporate existence of the water company as a Colorado corporation at all times doing business in Costilla county, with its principal office, in that county; that for profit, said company was the operating owner…