Kreigh v. State Bank of Alamogordo

I concur with Chief Justice WATSON in reversing the judgment.

I have consistently maintained that section 478 is a saving clause. Without section 478 the law is clear that, as to the validity of the assessment of land preceding the state’s power to sell for nonpayment of taxes and the conservation of vested rights of the delinquent owner, such assessment, power to sell, and rights of the owner in the property sold, all are governed by the law in force at the time of the assessment, and the law 'is clear that, without section 478, the proceedings relating to the sale itself, the validity of the…