Black Hawk Consol. Mines Co. v. Gallegos

LUJAN, Justice.

The appellant, as plaintiff, brought this action against appellee (Commissioner of Revenue), as defendant, under Chapter 94, Section 5, of the New Mexico Session Laws of 1939, 1941 Comp. Section 76-1428, to recover $704.05, money paid under protést, as a tax for the privilege of doing a mining business within the State, as imposed by. the provisions of 1941 Comp. Section 76-1404, subd. A.

Upon appellant’s refusal to further plead within the time allowed it after sustaining a demurrer to its complaint, appellee moved the court for dismissal of the complaint. The motion was…