Western Live Stock v. Bureau of Revenue

This is the second appeal of this case. For the facts see our former opinion, Western Live Stock v. Bureau of Revenue, 41 N.M. 141, 65 P.(2d) 863. Broadly, but a single issue was presented on the former appeal, namely, whether chapter 7, N.M.Session Laws of 1934 (Special Session), in its application to plaintiffs, operates as an unconstitutional burden on interstate commerce. We held that it does not, reversing the judgment in plaintiffs’ favor by the district court of Santa Fe county, and remanded the cause to said court with directions to set aside its judgment and to sustain defendants’…