Legal Opinion

Samosa v. Lopez

New Mexico Supreme Court

Decided August 7, 1914No. 1663PublishedCited by 15 opinions

Appeal from District Court, Santa Fe County; Edmund C. Abbott, Presiding Judge. Court Erred in Granting Relief to Appellee. Const, of State, Sec. 2, Art. 8; Sec. 5, Chap. 84, L. 1913; Funk & Wagnall’s New Standard Diet., p. 1985; Id. 2471; 8 Words & Phrases, 6870-6871; 1 Words & Phrases 375; 1 Cent. Diet. 181; 21 Wall 492, 498-499; 104 U. S. 493, 495; 116 U. S. 665, 667-668; 132 TJ. S. 174, 185; 143 U. S. 192, 195; 148 TJ.

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Appeal from District Court, Santa Fe County; Edmund C. Abbott, Presiding Judge. Court Erred in Granting Relief to Appellee. Const, of State, Sec. 2, Art. 8; Sec. 5, Chap. 84, L. 1913; Funk & Wagnall’s New Standard Diet., p. 1985; Id. 2471; 8 Words & Phrases, 6870-6871; 1 Words & Phrases 375; 1 Cent. Diet. 181; 21 Wall 492, 498-499; 104 U. S. 493, 495; 116 U. S. 665, 667-668; 132 TJ. S. 174, 185; 143 U. S. 192, 195; 148 TJ. S. 397, 409; 164 U. S. 662, 666; 68 Fed. 1002, 1003; 83 N. W. 924, 926; 84 N. W. 802, •806; 86 N. W. 281, 282; 56 S. W. 405, 407-8, 504, 506; 49 Atl. 645-646; 52 S. W. 748;…

1Opinion of the CourtOpinion..hanna, J.

Appellant assigns several grounds of error which are all based upon the one proposition that the District Court erred in ordering a deduction, of the two hundred dollar exemption allowed heads of 'families, from one-third of the actual cash value of the property returned by appellee and assessed by the county assessor, instead of a deduction, of such exemption, from the total value of the property.

Under the provisions of Section 2, Chapter 84, of the Session Laws of 1913, it is the duty of every inhabitant of the State, of full age and sound mind to list all property subject to taxation, of…

2Cases cited3 opinions

  1. Ford v. Delta & Pine Land Co.Supreme Court of the United States · 1897
  2. State Board of Assessors v. Central RailroadSupreme Court of New Jersey · 1886
  3. Salisbury v. LaneIdaho Supreme Court · 1900

3Cited by15 opinions

  1. O'MEARA v. Commercial Insurance CompanyNew Mexico Supreme Court · 1962
  2. Temple Lodge No. 6, A.F. A.M. v. TierneyNew Mexico Supreme Court · 1933
  3. State v. Board of TrusteesNew Mexico Supreme Court · 1922
  4. First National Bank v. CommissionerNew Mexico Court of Appeals · 1969
  5. Peisker v. Unemployment Compensation CommissionNew Mexico Supreme Court · 1941

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