South Spring Ranch & Cattle Co. v. State Board of Equalization
New Mexico Supreme Court
Original petition for certiorari in the Supreme Court by the South Spring Banch & Cattle Company, a corporation, and others, to review an action of the State Board of Equalization; Yalidity of the order promulgated by the Board of •Equalization of the State of New Mexico- for the year 19.13. Session Laws 1913, ch. 81, secs. 1, 3, 4, 5, 7; Laws-1913, ch. 84, sec._ 12. What the term “to adjust and equalize the assessment rolls” means. 37 Cyc. 1076, 1077, 1078; Desty on…
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Original petition for certiorari in the Supreme Court by the South Spring Banch & Cattle Company, a corporation, and others, to review an action of the State Board of Equalization; Yalidity of the order promulgated by the Board of •Equalization of the State of New Mexico- for the year 19.13. Session Laws 1913, ch. 81, secs. 1, 3, 4, 5, 7; Laws-1913, ch. 84, sec._ 12. What the term “to adjust and equalize the assessment rolls” means. 37 Cyc. 1076, 1077, 1078; Desty on Taxation, vol. 1, p. 505. Powers conferred upon the Board of Equalization. Wells Eargo & Co. v. Board of Equalization, 56 Cal.…
1Opinion of the Court
OPINION OP THE COURT.
PARKER, J.-
-This is a proceeding by certiorari to-review the action of the State Board of Equalization in attempting to equalize the valuation of property for the purposes of taxation. It is admitted by counsel on both sides that the proceeding by certiorari in this jurisdiction is confined within the common-law limits; there being no-statute enlarging the scope of the remedy. The question. then, is whether the Board of Equalization had power or jurisdiction to do what it has done. If the board had the power and jurisdiction to do what was done, it will be assumed in this…
2Cases cited32 opinions
- Merrill v. HumphreyMichigan Supreme Court · 1871
- Singer Manufacturing Co. v. WrightSupreme Court of Georgia · 1895
- Copper Queen Consolidated Mining Co. v. Territorial Board of Equalization of the Territory of ArizonaSupreme Court of the United States · 1907
- Chicago Dock & Canal Co. v. GarrityIllinois Supreme Court · 1885
- People ex rel. Crawford v. LothropSupreme Court of Colorado · 1877
27 more not listed; retrieve them via the Exa API.
3Cited by23 opinions
- State Ex Rel. Snidow v. State Board of EqualizationMontana Supreme Court · 1932
- Skinner v. New Mexico State Tax CommissionNew Mexico Supreme Court · 1959
- State v. BlattNew Mexico Supreme Court · 1937
- State Ex Rel. Schoonover v. StewartMontana Supreme Court · 1931
- State Ex Rel. Iowa State Board of Assessment & Review v. Local Board of ReviewSupreme Court of Iowa · 1938
18 more not listed; retrieve them via the Exa API.