Price Shoe & Clothing Co. v. McBride
New Mexico Supreme Court
Appeal from District Court, Colfax County; T. D. Lieb, Judge. Action by tbe Price Shoe & Clothing Company and others against Thomas McBride, Treasurer of Colfax County. From judgment for plaintiffs, defendant appeals. The state board of equalization had no power to increase the valuations fixed by the county authorities. Chapter 124, Laws 1909. . The assessments made by the officials were discrimina-' tory and therefore unconstitutional and void.
1Opinion of the Court
OPINION OF THE COURT.
PARKER, J.
— This is a proceeding for an injunction against the collection of an alleged illegal tax. • The plaintiffs allege that they are owners of real and personal property, consisting of city lots, stocks of merchandise', and other personal property in Colfax county; that the assessor of Colfax county issued a notice to the taxpayers to the effect that all real and personal property within the county must be returned at 35 per cent, of its actual value; that, pursuant to said notice, each of the plaintiffs returned his property for taxation upon the basis of 35 per…
2Cases cited1 opinion
- First National Bank v. McBrideNew Mexico Supreme Court · 1915
3Cited by2 opinions
- Lewis v. TiptonNew Mexico Supreme Court · 1924
- General Telephone Co. v. State Tax CommissionNew Mexico Supreme Court · 1962