State v. Simms

Citations

• 24 N.M. 172
• 173 P. 964

Syllabus

<p>SYLLABUS BY THE COURT.</p> <p>Tlie additional 5 per centum of the total amount due from each delinquent taxpayer to he added hy the clerk in entering judgment in all delinquent tax cases, provided for in section 6, c. 80, Laws 1917, is not a liability or a charge against the taxpayer prior to the institution of suit.</p>