Tres Ritos Ranch Co. v. Abbott

ZINN, Justice.

This is an appeal from judgments of the District Courts of Otero and of Lincoln Counties, consolidated for the purpose of this appeal. Suits were instituted below to recover taxes claimed to have been illegally assessed, and paid under protest, on cattle imported from Mexico in four shipments over a period of several months.

Under existing Acts of Congress (46 Statutes at Large 743, 19 U.S.C.A. § 1555) and regulations of the Secretary of the Treasury and of the U. S. Customs Service, the Tres Ritos Ranch Company, petitioner and appellant here, applied for and secured authority to…