In re Zinn.

• Decision Date: 21 March 1935
• Docket Number: No. 4006.,4006.
• Citation: 42 P.2d 776,39 N.M. 161
• Parties: In re ZINN.
• Court: New Mexico Supreme Court

39 N.M. 161

42 P.2d 776

In re ZINN.

No. 4006.

Supreme Court of New Mexico.

March 21, 1935.

Original proceeding by the Board of Commissioners of the State Bar against A. L. Zinn, an attorney, for alleged misconduct. On report of commissioners.

Report confirmed and respondent reprimanded.

Edward R. Wright, of Santa Fe, presenting the charges by court appointment.

Assistant tax attorney employed by state tax commission, who deposited moneys received in official capacity in brokerage account of himself and wife, but without fraudulent intent and with ability to repay on demand, was required to pay costs of disciplinary proceedings.

J. O. Seth, of Santa Fe, H. M. Dow, of Roswell, and Fred E. Wilson, of Albuquerque, for respondent.

PER CURIAM.

The respondent, a member of the bar of this state, was complained of before the grievance committee of the board of commissioners of the state bar for professional misconduct. The grievance committee, having heard the complaint, reported to the board of commissioners of the state bar the belief of its members that reasonable cause existed for the filing of formal charges based upon such complaint.

Acting upon said report, the board of commissioners of the state bar directed the preparation and filing of said charges with this court. This was done in due course. Thereupon we referred the matter to the board of commissioners of the state bar as referees to hear the charges, make findings of fact and conclusions of law thereon, and report the same to this court for consideration and disposition. See In re Zinn, 38 N. M. 449, 34 P. (2d) 1097.

The matter was heard before seven of the nine members of said board of commissioners, two having been relieved of duty in this behalf upon the suggestion of their disqualification, and is now before us upon the report of the aforesaid referees, reading as follows:

“Report of Commissioners of State Bar.

“The Board of Commissioners of the State Bar of the State of New Mexico, to whom this matter was referred as Referees by the Supreme Court of the State of New Mexico, respectfully report as follows:

“That this cause came on for hearing before the Board on the 14th day of March, A. D., 1935; the prosecution being represented by E. R. Wright, Esq., and the Respondent being present in person and being represented by J. O. Seth, Esq. and H. M. Dow, Esq.; and both the prosecution and respondent having produced their evidence and rested, the Board finds the facts as follows, to-wit:

“Findings of Fact

“1. The Respondent, A. L. Zinn, is a member of the Bar of the State of New Mexico.

“2. On the 17th day of June, 1932, the respondent being then Special Assistant Tax Attorney employed by the State Tax Commission, and having charge of the collection of delinquent taxes for the County of McKinley, received the sum of five hundred dollars from one H. L. Williams, who was then delinquent in the payment of taxes, on personal property, by him owing in the sum of approximately sixteen hundred dollars, as shown by the tax rolls of McKinley County; and said sum of money was so received by respondent with instructions that the same should be applied on the payment of taxes owing by said Williams.

“3. That said sum of money was so received by respondent pursuant to an arrangement theretofore made by and between respondent and one G. W. Kerner, acting as the agent of said H. L. Williams that said sum of money should be deposited with respondent, and that the said Williams should institute suit for the correction and reduction of the amount of taxes by him owing, it being then admitted by respondent that the tax assessed against said Williams was excessive and discriminatory.

“4. That respondent had theretofore issued and had levied upon the property of said Williams a distraint warrant; and had agreed with said Kerner that said distraint warrant should be released upon the payment of said sum of five hundred dollars; and that upon the payment of said sum of five hundred dollars as aforesaid, said distraint warrant was released by respondent.

“5. That immediately after the receipt of said sum of five hundred dollars by respondent from the said H. L. Williams, respondent remitted said sum of money to E. F. Hutton & Company of Hollywood, California, a brokerage house dealing in stocks listed upon the stock exchange, and had said money by said brokerage firm credited to the account of respondent A. L. Zinn and his wife, Lucille E. Zinn; and thereby commingled the said sum of money so received by him from said H. L. Williams with his own funds.

“6. That thereafter the respondent used the money held in said account by said brokerage firm, including the said sum of five hundred dollars received from the said H. L. Williams, in trading in stocks.

“7. That at the time of the arrangement between respondent and the said Kerner, representing the said Williams, for the payment of said sum of five hundred dollars, the said Kerner promised respondent that the said Williams would within sixty days institute suit for said tax adjustment.

“8. That thereafter and on the 9th day of September, 1932, respondent after a conference with the said Kerner, who was...