George A. Rutherford, Inc. v. Gonzales

COMPTON, Justice.

The respondent appeals from a judgment directing him to refund to or credit relator with moneys paid as emergency school taxes on proceeds received for services rendered the United States Government allegedly assessed and collected by respondent under an unconstitutional statute. We will 'first dispose of the appeal as it relates to the relator George A. Rutherford, Inc:

The essential facts are not in controversy. The relator is a general contractor operating under the laws of the State of New Mexico. In such capacity he constructed for a lump sum certain buildings for the…