Legal Opinion
Seismograph Service Corp. v. Bureau of Revenue
New Mexico Supreme Court
Decided February 17, 1956No. 5895PublishedCited by 5 opinions
1Opinion of the Court
KIKER, Justice.
In this case appellee, a corporation, filed suit in the district court of Santa Fe County for recovery of $14,202.55 paid under protest by plaintiff to defendant, Bureau of Revenue, for taxes levied under the Emergency School Tax Act of this state. Appellee claimed that the taxes were illegally levied for the reasons: 1.) the levies are a burden upon interstate commerce in violation of Article 1, § 8 of the Constitution of the United States; 2.) the levies constitute a taking of private property without due process of law in violation of the fourteenth amendment; and 3.) the…
2Cases cited35 opinions
- Gibbons v. OgdenSupreme Court of the United States · 1824
- Carter v. Carter Coal Co.Supreme Court of the United States · 1936
- Associated Press v. United StatesSupreme Court of the United States · 1945
- Western Live Stock v. Bureau of RevenueSupreme Court of the United States · 1938
- Lorain Journal Co. v. United StatesSupreme Court of the United States · 1951
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3Cited by5 opinions
- Bell Telephone Laboratories, Inc. v. Bureau of RevenueNew Mexico Supreme Court · 1967
- Monaghan v. Seismograph Service Corp.Mississippi Supreme Court · 1959
- De Griego v. Allison & HaneyNew Mexico Supreme Court · 1957
- Advance Schools, Inc. v. Bureau of RevenueNew Mexico Court of Appeals · 1975
- Advance Schools, Inc. v. Bureau of RevenueNew Mexico Court of Appeals · 1975