Legal Opinion
Edmunds v. Bureau of Revenue
New Mexico Supreme Court
Decided September 24, 1958No. 6404PublishedCited by 16 opinions
1Opinion of the Court
SHILLINGLAW, Justice.
Appellant, a resident retailer of chemicals, sold certain chemical reagents for use in processing uranium ore to a large mill in Grants, New Mexico, and he came under the provisions of the Emergency School Tax Act, § 72-16-1 et seq., N.M.S.A.1953, which was enacted as chapter 73, Laws of 1935:
72-16-4: “There is hereby levied, and shall be collected by the Bureau of Revenue, privilege taxes, measured by the amount or volume of business done, against the persons, on account of their business activities, engaging or continuing, within the state of New Mexico, in any business…
2Cases cited7 opinions
- Carmichael v. Southern Coal & Coke Co.Supreme Court of the United States · 1937
- Gulf, Colorado & Santa Fé Railway Co. v. EllisSupreme Court of the United States · 1897
- Soon Hing v. CrowleySupreme Court of the United States · 1885
- Asplund v. AlaridNew Mexico Supreme Court · 1923
- Lougee v. New Mexico Bureau of Revenue CommissionerNew Mexico Supreme Court · 1937
2 more not listed; retrieve them via the Exa API.
3Cited by16 opinions
- Department of Revenue v. Moebius Printing Co.Wisconsin Supreme Court · 1979
- Michael J. Maloof & Co. v. Bureau of RevenueNew Mexico Supreme Court · 1969
- Rust Tractor Co. v. Bureau of RevenueNew Mexico Court of Appeals · 1970
- Sunset Package Store, Inc. v. City of CarlsbadNew Mexico Supreme Court · 1968
- Martinez v. CoxNew Mexico Supreme Court · 1965
11 more not listed; retrieve them via the Exa API.