Legal Opinion

Raynolds v. Swope

New Mexico Supreme Court

Decided June 2, 1922No. 2627PublishedCited by 4 opinions

1Opinion of the Court

SYLLABUS BY THE COURT

DAVIS, J.

By wbat is known as tbe County Unit Law (Chapter 79, Laws 1915, and Chapter 105, Laws 1917), tbe Legislature adopted a new method of collecting and distributing taxes for school purposes. This proceeding attacks Section 43 of tbe 1917 law as being contrary to tbe principle that one district or class may not be taxed for the benefit of another district or class, which appellant says is a fundamental principle of taxation, and specifically because it is in conflict with Section 4, of Article 12, of the Constitution.

Under the system created by these acts schools and…

2Cited by4 opinions

  1. Greene v. EsquibelNew Mexico Supreme Court · 1954
  2. State Ex Rel. Woodahl v. StraubMontana Supreme Court · 1974
  3. Board of Trustees v. Board of County CommissionersIdaho Supreme Court · 1961
  4. Greene v. EsquibelNew Mexico Supreme Court · 1954

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