State Tax Comm'n v. Santa Teresa Land Co.

Decision Date17 January 1925
Docket NumberNo. 2826.,2826.
Citation30 N.M. 298,233 P. 839
PartiesSTATE TAX COMMISSIONv.SANTA TERESA LAND CO.
CourtNew Mexico Supreme Court

OPINION TEXT STARTS HERE

Syllabus by the Court.

An appeal will be dismissed, and the judgment affirmed, for failure to file assignments of error.

Appeal from District Court, Dona Ana County; Ed Mechem, Judge.

Proceeding by the State Tax Commission against the Santa Teresa Land Company, etc., relating to taxes for the years 1914, 1915, 1916, 1917, 1918, 1919, 1920, 1921, and 1922. From the judgment below, the State Tax Commission appeals. On motion of the company to dismiss appeal and affirm judgment. Appeal dismissed, judgment affirmed, and cause remanded.

An appeal will be dismissed, and the judgment affirmed for failure to file assignments of error.

M. B. Thompson, of Las Cruces, for appellant.

Catron & Catron, of Santa Fé, for appellee.

PARKER, C. J.

No assignments of error have been filed by appellant, although the time for filing the same has long since passed. Appellee has moved to dismiss the appeal and affirm the judgment. The motion will be sustained, upon the authority of section 22 of chapter 43, Laws 1917, and Acequia Madre et al. v. Meyer et al., 17 N. M. 371, 128 P. 68, Gauss-Langerberg Hat Co. v. Bank, 17 N. M. 233, 124 P. 794, Hubbell v. Armijo, 18 N. M. 68, 133 P. 978, In re Murray, 19 N. M. 53, 140 P. 1042, and Neher v. Armijo, 11 N. M. 67, 66 P. 517, and the appeal will be dismissed, and the judgment affirmed, and the cause remanded, with directions to proceed accordingly; and it is so ordered.

BICKLEY and WATSON, JJ., concur.

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2 cases
  • Fed. Land Bank of Wichita v. Beck Et Ux.
    • United States
    • New Mexico Supreme Court
    • January 14, 1942
    ...this action of the trial court is not assigned as error and cannot be considered by us. Supreme Court Rule 12. State Tax Comm. v. Santa Teresa Land Co., 30 N.M. 298, 233 P. 839; Williams v. Kemp, 33 N.M. 593, 273 P. 12. [3][4] We are unable to determine whether the trial court erred in over......
  • Richards v. Wright.
    • United States
    • New Mexico Supreme Court
    • November 18, 1941
    ...material here, will ordinarily be reviewed by this court in the absence of an assignment of error as a basis. State Tax Comm. v. Santa Teresa Land Co., 30 N.M. 298, 233 P. 839; Williams v. Kemp, 33 N.M. 593, 273 P. 12. [2] The appellant filed numerous exceptions and objections to the trial ......

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