United States Trust Co. v. Territory of New Mexico

Citations

• 10 N.M. 416
• 10 Gild. 416

Syllabus

<p>SYLLABUS BY THE COURT.</p> <p>1. Taxation — Right of Way. — The rig'..- of way and the improvements thereon on that portion of the Atlantic & Pacific Railroad Company running through the Territory over what was not public domain on July 27, 18Ó6, is liable to taxation.</p> <p>2. Collector of Taxes — Tax Lists-UProperty Omitted From. — A collector of taxes in a county after the tax lists have been delivered to him, when he ascertains that any real estate or personal property then in his county, has been omitted from the list, can list, value and assess such property in the same manner that the assessor might have done; enter such assessment in his tax lists and extend the levy of tax as against such assessment.</p> <p>3. Intervention for Taxes. — Under section 649, Compiled Laws of 1897, an attorney employed as special counsel by a county to bring suit for delinquent taxes, is authorized to file an intervening petition in the name of the Territory.</p> <p>4. Notice of Claim for Taxes — Liability of Purchaser. — The original suit being still pending, and the order confirming the sale of the railroad specifying that any taxes which may finally be adjudged to be a lien upon the property, should be a liability on the railroad, is sufficient notice to such purchasers, of a claim for taxes; and in an intervening petition, filed in the original suit to collect such delinquent taxes, the purchasers at such sale need not be made parties thereto.</p> <p>5. Assessment — When Void — When Separable. — An assessment of property is void, when the valid portion of any of the tax can not be separated, but not so when it is separable; and when a railroad a part of which is taxable is assessed at a given sum per mile, when the number of miles taxable is ascertained, it is separable, and does not invalidate the assessment because it differs from the number of miles described in the original assessment.</p> <p>6. Pleas in Bar — Practice.—When pleas in bar are pending and un-disposed o