Vermejo Club v. French

The plaintiff corporation (appellant) is owner of substantially .176,000 acres of land in Colfax County. In 1934 it listed said property under the following classification:

“Classification of Lands

Class Acres at Value

Agriculture 1600 4 6400.00

Vega 40 20 800.00

Coal " 200 10 2000.00

Grazing Class ‘C* 35029 1-1/2 52545.00

Grazing Class ‘E’ 105085 1 105085.00

Grazing Class ‘G* 35029 .5p 17515.00

Total (Column 1 Tax Roll) 184345.00’*

The property list was subscribed and sworn to by the corporation manager, which oath contained the usual statement that “the classification of lands * * * as is herein set…