Atchison, Topeka & Santa Fe Railroad v. Territory of New Mexico
New Mexico Supreme Court
Error to tbe district court of Grant county, before Frank W. Parker, Associate Justice. No tax, territorial, precinct or municipal can be levied without authority of -law. 1 Desty on Taxation, page 207. The limitation fixed by the Legislature is three mills on the dollar. Laws of 1889, sec. 2, p. 141. When the act of 1889 was passed, the limitation of taxation for county current expenses, county purposes, was two and one-half mills on the dollar.
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Error to tbe district court of Grant county, before Frank W. Parker, Associate Justice. No tax, territorial, precinct or municipal can be levied without authority of -law. 1 Desty on Taxation, page 207. The limitation fixed by the Legislature is three mills on the dollar. Laws of 1889, sec. 2, p. 141. When the act of 1889 was passed, the limitation of taxation for county current expenses, county purposes, was two and one-half mills on the dollar. Laughlin v. County Commissioners, 3-N. M. 264. The statute upon which the plaintiff relies to sup- ' port these judgment levies is sec. 657 of the…
1Opinion of the Court
OPINION OP THE COURT.
BAKER, J.
The three above-entitled cases were tried as one case upon an agreed statement of facts in the district court of Grant county,, without the intervention of a jury, and judgment rendered against said several plaintiffs in error, from which judgment writs of error were sued out.
The special levy of taxes contested by plaintiffs in error was made to pay certain judgments against said county, which judgments were rendered upon claims constituting a part of the county current expenses of said county for the years 1895, 1896, and 1897. This special levy was in excess of…
2Cases cited9 opinions
- Lake County v. RollinsSupreme Court of the United States · 1889
- Ralls County Court v. United StatesSupreme Court of the United States · 1882
- United States v. County of MacOnSupreme Court of the United States · 1879
- Knox County v. Ninth National BankSupreme Court of the United States · 1893
- Supervisors v. United StatesSupreme Court of the United States · 1873
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3Cited by5 opinions
- In Re Atchison, T. S.F. Ry. Co.'s Taxes in Eddy CountyNew Mexico Supreme Court · 1936
- State Ex Rel. Martin v. HarrisNew Mexico Supreme Court · 1941
- McAtee v. GutierrezNew Mexico Supreme Court · 1944
- State Ex Rel. Chesher v. BeallNew Mexico Supreme Court · 1937
- McAtee v. GutierrezNew Mexico Supreme Court · 1944