Sunset Package Store, Inc. v. City of Carlsbad

OPINION

COMPTON, Justice.

This is an appeal from a summary judgment. The complaint alleged that the defendant had failed to pass an ordinance imposing a lawful license tax for the tax period beginning July 1, 1967, in accordance with the provisions of § 46-4 — 2, N.M.S.A. 1953. The defendant answered and, upon consideration of appellees’ motion, the pleadings and the deposition of the Mayor of the City of Carlsbad, the court granted summary judgment, and the city has appealed.

Ordinance No. 298, upon which the city relies, was enacted in 1945, the pertinent provisions of which read:

“ARTICLE III.

L…