Lake Arthur Drainage Dist. v. Field

Citations

• 27 N.M. 183
• 199 P. 112

Syllabus

<p>SYLLABUS BY THE COURT.'</p> <p>1. Specific ássessment on property for improvements, based upon benefits, the cost of which is assessed against the property, is not a tax within the constitutional , sense. P. 186</p> <p>2. Chapter 69, Laws 1917, as amended by chapter 87, Laws 1919, which made the provisions of the drainage .act (sections 1877 to 1958, Code 1915) specifically applicable to lands owned by the state of New Mexico, and directed the commissioner of public lands to issue proper vouchers, payable out of the income fund derived from lands of the class benefited, for the payment of the assessment made, is unconstitutional, because under the terms of the Enabling Act, as accepted and confirmed by the Constitution of the state, the state has no power to improve the granted lands and charge the expense of the improvements against said lands, or funds derived from lands belonging to the class benefited. P. 188</p>