Straus v. Foxworth
New Mexico Supreme Court
Appeal from the District Court for Quay County, before E. R. Wright, Associate Justice. Statutes authorizing the sale of property for non-payment of taxes must be construed strictly in favor of tire ■citizen. 36 Cyc. 1190; Laws 1899, chap. 22, sec. 25;-Parker v. Overman, 18 How. 137; C. L. 1897, secs. 4079, 4080, 4084, 4091; Cooley on Taxation,. 3 ed. 936; Games v. Stiles, 14 Pet. 322; Martin v. Bai’bour, 34 Fed. Rep. 701; Rustin v. Merchants, etc.
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Appeal from the District Court for Quay County, before E. R. Wright, Associate Justice. Statutes authorizing the sale of property for non-payment of taxes must be construed strictly in favor of tire ■citizen. 36 Cyc. 1190; Laws 1899, chap. 22, sec. 25;-Parker v. Overman, 18 How. 137; C. L. 1897, secs. 4079, 4080, 4084, 4091; Cooley on Taxation,. 3 ed. 936; Games v. Stiles, 14 Pet. 322; Martin v. Bai’bour, 34 Fed. Rep. 701; Rustin v. Merchants, etc. Co., 23 Col. 351; Salinger v. Gunn, 61 Ark. 414; Martin v. Allard, 55 Ark. 218; Coit v. Wells, 2 Vt. 318; ¿Bannon v. Barnes, 39 Fed. 895; Murray’s…
1Opinion of the Court
OPINION OF THE COURT.
ABBOTT, A. J.
Counsel for the appellant claim, in the first place, that Section 25, above quoted, should be restricted in its application to errors and irregularities in listing propertjr for taxation, and was not meant to apply to defects in the assessment, advertisement and sale of land for taxes. The fact that immediately before the words which specifically limit the right of attack, there is a limitation of the effect of irregularities in listing does not, we think, have the effect claimed for it by the appellant. The argument for the opposite effect would be stronger.…
2Cases cited10 opinions
- Springer v. United StatesSupreme Court of the United States · 1881
- Castillo v. McConnicoSupreme Court of the United States · 1898
- King v. MullinsSupreme Court of the United States · 1898
- Marx v. HanthornSupreme Court of the United States · 1893
- Keely v. SandersSupreme Court of the United States · 1879
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3Cited by15 opinions
- State v. HinesNew Mexico Supreme Court · 1967
- Manby v. VoorheesNew Mexico Supreme Court · 1921
- Pace v. WightNew Mexico Supreme Court · 1918
- Maxwell v. PageNew Mexico Supreme Court · 1917
- Armstrong v. JarronIdaho Supreme Court · 1912
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