Lougee v. New Mexico Bureau of Revenue Commissioner

On Rehearing.

BRICE, Justice.

The point upon which this case was decided originally was not raised by the appellees in this court. Appellant now urges that the statutory remedy is not adequate; and, for constitutional and other reasons hereafter stated, the remedy by injunction was open to him.

It is provided by the act, Laws 1935, c. 73, in substance (paragraphing ours) :(1) The taxes, are due and payable in monthly installments.(2) The taxpayer is required to file with the Tax Commission his return on or before the 15th day of each month on business transacted the preceding month, and…