Jackling v. State Tax Commission

BICKLEY, Justice.

The appellant filed his complaint alleging that he was a nonresident of the state of New Mexico; and that he was a resident of California; that, he had no residence in the state of New Mexico, and did not reside therein; that he had no business or agency in the state of New Mexico and was not engagéd in the transaction of business in, into, or from the state of New Mexico.

The complaint further alleged that Gallup American Coal Company, a Delaware corporation, had a place of business in New Mexico, and conducted business there, and that the corporation also conducted business…