Territory of New Mexico ex rel. Castillo v. Perea
New Mexico Supreme Court
Appeal from the Dictrict Court of Bernalillo county, Second Judicial District. Statement of the case by the court. On the first day of March, 1894, Jesus M. Castillo personally returned for taxation to the assessor of Bernalillo county property to the value of $16,360.00 and taxes were levied upon the same less two hundred dollars of an exemption allowed him as the head of a family.
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Appeal from the Dictrict Court of Bernalillo county, Second Judicial District. Statement of the case by the court. On the first day of March, 1894, Jesus M. Castillo personally returned for taxation to the assessor of Bernalillo county property to the value of $16,360.00 and taxes were levied upon the same less two hundred dollars of an exemption allowed him as the head of a family. The amount of taxes levied upon said property for that year was $343.40. On the seventeenth day of January, 1895, Jesus M. Castillo died, leaving the appellee, his widow, and sole heir, surviving him. In 1895 the…
1Opinion of the CourtMcFIE, J.
There being no controversy as to the amount of the taxes levied for the year 1894, the meritorious question to be determined is, whether interest to the amount of 25 per centum or penalty to the amount of 5 per centum should be added to the tax levied for the year 1894.
Taxes: delinquent: penalties. The second assignment of error is, “That the court erred in holding that plaintiff should pay only 5 per centum interest and penalty on the $343.40 tax levied in 1894.” To determine this an examination of several sections of the statutes of this Territory becomes necessary. The first statute…
2Cases cited1 opinion
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