Legal Opinion

Colorado Farm & Live Stock Co. v. Beerbohm

Supreme Court of Colorado

Decided April 15, 1908No. 6185PublishedCited by 9 opinions

Error to the District Court of Otero Cownty. Hon. J. E. Riser, Judge. Action by The Colorado Farm and Live Stock . Company against C. A. Beerbohm, as county treasurer of Otero county. From a judgment for defendant, plaintiff brings error.

1Opinion of the CourtJustice G-oddard

delivered tbe opinion of tbe court:

Tbe defendant in error challenges tbe right of plaintiff in error 'to tbe relief sought, upon tbe grounds:

1. That tbe interests acquired by plaintiff in error by virtue of its contract of purchase were taxable under former and existing statutes, and that tbe amendment of 1889 was in contravention of section 3, article 10, of tbe constitution, and especially of section 6, article 10, in that it attempted to exempt from taxation property other than therein mentioned and was therefore unconstitutional and void and could not establish a contract.

Counsel refer to…

2Cases cited19 opinions

  1. Wisconsin Central Railroad v. Price CountySupreme Court of the United States · 1890
  2. New Jersey v. WilsonSupreme Court of the United States · 1812
  3. Fargo v. HartSupreme Court of the United States · 1904
  4. Railway Co. v. PrescottSupreme Court of the United States · 1873
  5. Stearns v. MinnesotaSupreme Court of the United States · 1900

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3Cited by9 opinions

  1. Board of County Commissioners v. Vail Associates, Inc.Supreme Court of Colorado · 2001
  2. Baker v. Atchison, T. & S. F. RY. CoCourt of Appeals for the Tenth Circuit · 1939
  3. Kortz v. EllingsonDistrict Court, D. Colorado · 1960
  4. Grisard v. Roselawn Cemetery Ass'nSupreme Court of Colorado · 1933
  5. Board of Equalization v. Heights Real Estate Co.New Mexico Supreme Court · 1964

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