State v. Atchison, Topeka & Santa Fe Railway Co.
New Mexico Supreme Court
Appeal from District Court, Bernalillo County; H. .F. Baynolcls, Judge. Action by the State of New Mexico against the Atchison, Topeka & Santa Fe Bailway Company. From a judgment of' dismissal, entered on sustaining a demurrer to the complaint, the State appeals.
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Appeal from District Court, Bernalillo County; H. .F. Baynolcls, Judge. Action by the State of New Mexico against the Atchison, Topeka & Santa Fe Bailway Company. From a judgment of' dismissal, entered on sustaining a demurrer to the complaint, the State appeals. The tax attempted to be collected in this case is based on chapter 8, Laws of 1905. This law refers to the classification laws only for reference purposes and even though ■the classification laws are invalid*and without force, that fact does not affect the law of 1905. ; The third subdivision of the Springer Act providing that no…
1Opinion of the Court
OPINION OF THE COURT.
IiANNA, J.
(after stating the facts as above.) — The first point raised by the demurrer and argued before this court is that chapter 8, Laws 1905 (section 1346, Code 1915), is invalid as a special law, in contravention of the act of Congress of July 30, 1S86, commonly known as the “Springer Act.” This congressional act prohibited the Legislatures of the several territories from passing local or special laws in certain enumerated cases; the one with which we are immediately concerned being; “For the assessment and collection of taxes for territorial, county, township or…
Also in this document: Concurrence.
2Cases cited4 opinions
- State ex rel. Board of Courthouse & City Hall Com'rs v. CooleySupreme Court of Minnesota · 1893
- Ferguson v. . RossNew York Court of Appeals · 1891
- Northern Pacific Railroad v. BarnesNorth Dakota Supreme Court · 1892
- State ex rel. Randolph v. WoodSupreme Court of New Jersey · 1886
3Cited by30 opinions
- Howell Ex Rel. Howell v. BurkNew Mexico Court of Appeals · 1977
- Richardson Ex Rel. Estate of Richardson v. Carnegie Library Restaurant, Inc.New Mexico Supreme Court · 1988
- Garcia on Behalf of Garcia v. La FargeNew Mexico Supreme Court · 1995
- Lilly Co. v. . SaundersSupreme Court of North Carolina · 1939
- City of Raton v. SprouleNew Mexico Supreme Court · 1967
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