State v. Baker

OPINION OF THE COURT

SIMMS, J.

In the year 1919, Baker, a citizen and resident of Colorado, owned certain cattle and other personal property located in Union county, N. M. He personally returned a list of the same for taxation to himself and the assessment was duly made and the tax levied. Having failed to pay, Baker was sued by the state for a personal judgment and was served,with process within this jurisdiction. He answered and claimed that no personal liability was or could be put upon him for this tax' by reason of his being a nonresident, and asserted that to enforce such a liability…