Crawford v. Dillard

Citations

• 26 N.M. 291
• 191 P. 513

Syllabus

<p>SYLLABUS BY THE COURT.</p> <p>1. Where argument of counsel is not germane to the proposition stated in the assignment, the effect is the same as though the assignment was not argued. Assignments not argued are abandoned. P. 294</p> <p>ON MOTION POR REHEARING.</p> <p>2. Where a judgment is inherently and fundamentally erroneous, this court has the power to consider the error, although presented for the first time on motion for rehearing.</p> <p>P. 295</p> <p>^3. Chapter 84, Laws 1913, held to have retrospectiv opration, and to award to the taxpayer the right to redeem from a tax sale had in 1912, for taxes of 1910, at any time within three years from the recording of the tax sale certificate. P. 29 6</p> <p>4 Chapter 78,Laws 1915, and chapter 80, Laws 1917, interepreted, and held to have prospective operation only, and consequently to have no effect upon the right of redemption under chapter 84, Laws 1913. Held, further, that a tax deed, issued in October', 1918, in pursuance of a tax sale certificate issued and recorded at the same time, for a tax sale had in 1912, for taxes in 1910, was unauthorized by any law of the state, and was void; the taxpayer, at that time, under those circumstances, having three years from said date within which to redeem. p. 296</p>