Legal Opinion
Your Food Stores, Inc. (NSL) v. Village of Espanola
New Mexico Supreme Court
Decided April 10, 1961No. 6716PublishedCited by 34 opinions
1Opinion of the Court
NOBLE, Justice.
The single question for determination is whether a municipality may lawfully extend its corporate limits to include lands of an Indian tribe and to enforce, within such lands, a municipal sales tax against a business located upon land leased from the Indian tribe.
No question is raised as to validity of the sales tax ordinance nor as to the annexation proceedings if the municipality could legally annex Indian lands.
It is contended that the jurisdiction of the State of New Mexico does not extend to lands owned or held by a Pueblo Indian tribe; that the purported annexation of…
2Cases cited23 opinions
- Worcester v. GeorgiaSupreme Court of the United States · 1832
- Williams v. LeeSupreme Court of the United States · 1959
- United States v. KagamaSupreme Court of the United States · 1886
- Rice v. OlsonSupreme Court of the United States · 1945
- Ex Parte Crow DogSupreme Court of the United States · 1883
18 more not listed; retrieve them via the Exa API.
3Cited by34 opinions
- Warren Trading Post Co. v. Arizona Tax CommissionSupreme Court of the United States · 1965
- Sangre De Cristo Development Corp. v. City of Santa FeNew Mexico Supreme Court · 1972
- Jicarilla Apache Tribe v. United States of America, State of New Mexico, Ex Rel. S. E. Reynolds, State Engineer, Amicus CuriaeCourt of Appeals for the Tenth Circuit · 1979
- State Securities, Inc. v. AndersonNew Mexico Supreme Court · 1973
- Padilla v. Pueblo of AcomaNew Mexico Supreme Court · 1988
29 more not listed; retrieve them via the Exa API.