In Re Trigg

BICKLEY, Justice.

This appeal presents the question whether the courts have jurisdiction to grant relief to a taxpayer because his grazing land has been improperly classified and consequently assessed at a valuation so excessive as to be constructively' fraudulent. This question must be answered in the af- ' firmative. See In re Blatt, 41 N.M. 269, 67 P.2d 293, 110 A.L.R. 656; Scholle v. State Tax Comm., 42 N.M. 371, 78 P.2d 1116.

These decisions introduce no new principles. In First National Bank of Raton v. McBride, 20 N.M. 381, 149 P. 353, 357, it was said: “There inheres in the nature of…