Town of Gallup v. Gallup Cold Storage Co.

Citations

• 26 N.M. 253
• 191 P. 465

Syllabus

<p>SYLLABUS BY THE COURT.</p> <p>1. Under the law, as it exisited in this state prior to the adoption of- the constitutional prohibition amendment, the amount fixed by municipalities as a liquor license fee was not a tax, but was a burden imposed as the price of a privilege, and was exacted under the police power of the state. P. 255</p> <p>2. Fees or charges for liquor licenses are not debts in the ordinary acceptation of the term. The only methods for the collection of such fees are those provided by statute; and, if the statute does not provide for their collection by civil action, no such action can be maintained, and a liquor license issued without payment of the fee by the officer authorized to issue the same, upon payment of the prescribed fee, is null and void. P. 256</p>