Church of the Holy Faith, Inc. v. State Tax Commission

I cannot reconcile the views of the majority with the-opinion of this court in the case of Temple Lodge No. 6, A. F. & A. M., v. Tierney, 37 N. M. 178, 20 P. (2d) 280, 283. Tierney, appellee, in that case urged the very rule now relied upon by the majority in this case, and which rule was rejected. Appellee there urged the strict rule of interpretation in claims for exemptions from taxation. This court, to my mind, adopted a liberal rule of construction, or at least held that the Constitutional Convention and the people when they adopted our Constitution had extended the field or liberalized…