Blackwell v. First National Bank

Citations

• 10 N.M. 555
• 10 Gild. 555

Syllabus

<p>SYLLABUS BY THE COURT.</p> <p>1. Taxes — Sales For — Notice.—In the sale of real estate for taxes which are delinquent, the notice required by statute, must he strictly complied with, and the time prescribed by statute for the publication and posting of the notice is essential to the validity of any sale made under it, and the notice, if given for less than the statutory time, makes void all subsequent proceedings, no matter how regular they may themselves he.</p> <p>2. Taxes — Void Sale — When a Lien. — If at the time the sale for delinquent taxes was made, there was no statute in force giving the purchaser at an irregular or void tax sale a lien upon the property sold, or for money paid by the purchaser for any subsequent taxes, an act passed after such sale does not give a lien. Such lien exists only by virtue of the provisions of a statute.</p> <p>3. Liens — Retroactive Legislation. — The Territory can by statute give a lien to purchasers at void tax sales for the money paid by them upon the property attempted to be sold, but such a lien can not be created by retroactive legislation. Only the lien which the Territory has can pass.by such legislation. 1</p> <p>4. Laws — Construction of. — Laws enacted at the same session cf the Legislature relating to the same subject matter are in pari ma-teria and are to he considered and construed together as if they were different sections of one act, and as if enacted at the same time.</p>