Territory of New Mexico ex rel. Castillo v. Perea

Citations

• 10 N.M. 362
• 10 Gild. 362

Syllabus

<p>SYLLABUS BY THE COURT.</p> <p>1. Taxes — Delinquent—Penalties.—The provision of section 4066 requiring twenty-five per centum per annum to be added to ■ the taxes in case of delinquency is repealed by section 34 of chapter 22, L. of 1899, and section 10, chapter 22, substitutes therefor one and four per centum as penalty in lieu thereof.</p> <p>2. Id. — Where taxes become delinquent after the first day of luly, 1899, one per centum penalty should be added upon such delinquency and an additional penalty of four per centum on the second day of the month following such delinquency as provided in the “Duncan Act.”</p> <p>3. Taxes — Assessment.—Assessment of property as “property of the estate of Jesus M. Castillo, deceased,” is not a valid assessment, and no penalty can be recovered by law, upon default in the payment of taxes levied thereon.</p>