Legal Opinion
Western Live Stock v. Bureau of Revenue
New Mexico Supreme Court
Decided February 22, 1937No. 4210PublishedCited by 13 opinions
1Opinion of the Court
SADLER, Justice.
The plaintiffs (appellees) sued in the district court of Santa Fé county to recover taxes in the sum of $80.27, paid under protest, imposed by the provisions of chapter 7 of N.M.Session Laws of 1934 (Special Session), based upon the receipts arising from certain advertising. Section 314 of the act extends authority to seek recovery by suit of taxes so paid on conditions therein named.
Judgment was rendered against defendants following their refusal to plead further upon entry of the trial court’s order overruling a demurrer interposed by them to plaintiffs’ amended complaint,…
2Cases cited14 opinions
- Gibbons v. OgdenSupreme Court of the United States · 1824
- A. L. A. Schechter Poultry Corp. v. United StatesSupreme Court of the United States · 1935
- Paul v. VirginiaSupreme Court of the United States · 1869
- Carter v. Carter Coal Co.Supreme Court of the United States · 1936
- International Textbook Co. v. PiggSupreme Court of the United States · 1910
9 more not listed; retrieve them via the Exa API.
3Cited by13 opinions
- Western Live Stock v. Bureau of RevenueSupreme Court of the United States · 1938
- Albuquerque Broadcasting Co. v. Bureau of RevenueNew Mexico Supreme Court · 1947
- New Mexico Board of Examiners in Optometry v. RobertsNew Mexico Supreme Court · 1962
- Baskin-Robbins Ice Cream Co. v. Revenue DivisionNew Mexico Court of Appeals · 1979
- Western Live Stock v. Bureau of RevenueNew Mexico Supreme Court · 1937
8 more not listed; retrieve them via the Exa API.