Lougee v. New Mexico Bureau of Revenue Commissioner

BRICE, Justice.

The Legislature of the state of New Mexico for the year of 1934 enacted chapter 7, Sp.Sess., entitled: “An Act to Provide for the Raising of Revenue for Emergency School Purposes by Imposing an Excise Tax Upon the Engaging or Continuing in Business, Professions, Trades and Callings For Profit in This State; Providing For the Levy, Assessment, and Collection of Said Tax; Providing For the Distribution of the Taxes So Collected and Making an , Appropriation of the Same; Making Appropriations For the Administration of This Act, and For Refunds of Taxes Unlawfully Collected;…