Bond-Dillon Co. v. Matson
New Mexico Supreme Court
Appear from District Court, Bernalillo County; Hickey, Judge. Suit by the Bond-Dillon Company against O. A. Matson, treasurer, and another. Judgment for plaintiff on demurrer, and defendants appeal. The general rule is that if one fails to follow the remedies provided by statute for review for an erroneous assessment of taxes, he can have no remedy in the courts unless the defect is jurisdictional. Cooley, vol. 2, page 1387, 3rd Edition. Altschul v. Gittings, 80 Fed.
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Appear from District Court, Bernalillo County; Hickey, Judge. Suit by the Bond-Dillon Company against O. A. Matson, treasurer, and another. Judgment for plaintiff on demurrer, and defendants appeal. The general rule is that if one fails to follow the remedies provided by statute for review for an erroneous assessment of taxes, he can have no remedy in the courts unless the defect is jurisdictional. Cooley, vol. 2, page 1387, 3rd Edition. Altschul v. Gittings, 80 Fed. Rep. 200; Price v. Kramer, 4 Colo. 546; Barnett v. Jaynes, 26 Colo. 279; Peninsular Iron, etc., Co. v. Crystal Falls T’p, 60…
1Opinion of the Court
OPINION OF THE COURT.
RAYNOLDS, J.
This is an appeal by O. A. Mat-son, treasurer and ex officio collector of Bernalillo county, and the State Tax Commission, from an order overruling defendant’s demurrer and a judgment of the district court of Bernalillo county abating and canceling certain taxes of the appellee for the year 1919. The appellee filed its complaint in the district court of Bernalillo county against said Matson on January 21, 1920, alleging, among other things, that it was engaged in the wholesale grocery business throughout the years 1918 and 1919; was the owner of certain…
2Cases cited6 opinions
- Merrill v. HumphreyMichigan Supreme Court · 1871
- South Spring Ranch & Cattle Co. v. State Board of EqualizationNew Mexico Supreme Court · 1914
- County of Cochise v. Copper Queen Consolidated Mining Co.Arizona Supreme Court · 1903
- Ute Creek Ranch Co. v. McBrideNew Mexico Supreme Court · 1915
- Gove v. City of TacomaWashington Supreme Court · 1901
1 more not listed; retrieve them via the Exa API.
3Cited by14 opinions
- Dillard v. New Mexico State Tax CommissionNew Mexico Supreme Court · 1948
- Abreu v. State Tax CommissionNew Mexico Supreme Court · 1924
- In Re TriggNew Mexico Supreme Court · 1942
- State v. State Inv. Co.New Mexico Supreme Court · 1925
- State v. PersonsNew Mexico Supreme Court · 1924
9 more not listed; retrieve them via the Exa API.