Daughtry v. Murry
New Mexico Supreme Court
Appeal from District Court, Quay County; David J. Leahy, District Judge; Statutory provisions for assessment of property fox* taxation. Sec. 4026, C. L. 1897; sec. 1, chap. 22, laws of 1899; sec. 4031, C. L. 1897; sec. 25, chap. 22, laws.of 1899; O’Bear v. Crum, 135 111. 294; Young v. Joslin, 13' B. I. 675; Sweigle v. Gates, 84 N W. 482; Clark v. Crane, 5 Mich. 151; Cromwell v. Wilson, 52 Hun. 614; Northern Pac.
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Appeal from District Court, Quay County; David J. Leahy, District Judge; Statutory provisions for assessment of property fox* taxation. Sec. 4026, C. L. 1897; sec. 1, chap. 22, laws of 1899; sec. 4031, C. L. 1897; sec. 25, chap. 22, laws.of 1899; O’Bear v. Crum, 135 111. 294; Young v. Joslin, 13' B. I. 675; Sweigle v. Gates, 84 N W. 482; Clark v. Crane, 5 Mich. 151; Cromwell v. Wilson, 52 Hun. 614; Northern Pac. B. Co. v. Galvin, 85 Fed. 811; Ferguson v. Kaboth, 73 Pac. 200; Lewis v. Blackburn, 69 Pac. 1024; Dowell vj City of Portland, 10 Pad. 308; Black on Tax Titles (2nd ed.), secs. 105,…
1Opinion of the Court
OPINION OP THE COURT.
HANNA, J. —
The first assignment of error relied upon by the appellants is that the trial court erred in its conclusion that the tax sale was in all things regular and valid. The appellants contending that the assessment to unknown owners was an invalid assessment.
See. 3956 C. L. 1897, provides that it shall be the duty of probate clerks to enter in a reception book, all instruments affecting the title to real estate, in the name of the persons, alphabetically arranged, whose title is affeeted thereby. Sec. 3956 was amended, by sec. 1, chap. 22, laws of 1909, by adding…
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