Young v. Kidder.
| Decision Date | 09 February 1929 |
| Docket Number | No. 3211.,3211. |
| Citation | 33 N.M. 654,275 P. 98 |
| Parties | YOUNGv.KIDDER. |
| Court | New Mexico Supreme Court |
OPINION TEXT STARTS HERE
Syllabus by the Court.
One who is not engaged in real estate brokerage may recover a commission earned under a special, isolated contract of brokerage, though he has failed to pay the “license” or “occupation” tax imposed by Code 1915, §§ 3299, 3300.
Appeal from District Court, Dona Ana County; Ed Mechem, Judge.
Action by V. A. Young against W. O. Kidder. Judgment of dismissal, and plaintiff appeals. Reversed and remanded, with directions.
One who is not engaged in real estate brokerage may recover a commission earned under a special, isolated contract of brokerage, though he has failed to pay the “license” or “occupation” tax imposed by Code 1915, §§ 3299, 3300.
Bert D. Richards, of Renton, Wash., for appellant.
Victor C. Moore, of El Paso, Tex., and R. L. Young, of Las Cruces, for appellee.
Appellant sued appellee for a real estate commission, setting up a special contract by which appellee agreed to pay him 5 per cent. if he should procure a buyer for his farm at a certain price, setting up also that he did procure a buyer, and that appellee refused to sell at the price named. Appellant also pleaded that he was not a real estate broker or agent, licensed or otherwise, but was engaged in the business of farming. Appellee demurred to the complaint on the ground that, for want of license, the contract of employment was illegal, and the agreed compensation could not be recovered. The demurrer was sustained, and, upon failure of appellant to plead further, judgment was entered dismissing the complaint.
By Code 1915, § 3300, “all real estate * * * agents, or those who buy and sell real estate on commission” are required to pay a license or occupation tax of $10 per annum. By section 3304 all persons subject to such license or occupation tax are required, “before doing business,” to make out an application and pay the tax; and by section 3306 any person “who shall engage in or carry on any business or avocation” for which a license is required, without having paid the tax, is taxed doubly, and a refusal to pay the tax after notice is made punishable as a misdemeanor.
It would not be profitable to review the many cases cited by counsel respectively. Most of them will be found in 4 R. C. L. 301 et seq., and 9 C. J. 565 et seq. The different courts have reached different conclusions upon the question, based upon varying statutes and other considerations. It has frequently been held, as said by both the foregoing texts, that one who is not a regular broker, but acts only in an isolated case, may recover upon a special contract under which he has earned a commission, though he may have failed to take out...
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Armijo's Will, In re
...v. Colorado Inv. Loan Co., 1911, 16 N.M. 461, 117 P. 856; Vermont Farm Mach. Co. v. Ash, 1918, 23 N.M. 647, 170 P. 741; Young v. Kidder, 1929, 33 N.M. 654, 275 P. 98. Under Sec. 33-203, N.M.S.A.1941, there is no question of the right of a non-resident to be appointed in New Mexico as an anc......
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Garvin v. Gordon, 3661.
...in force, the penal offense is the failure to pay the tax within 30 days after receiving the notice from the assessor.” In Young v. Kidder, 33 N.M. 654, 275 P. 98, we construed this statute as applied to real estate dealers. There we were not required to go beyond declaring its effect upon ......
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Young v. Kidder., 3562.
...against W. O. Kidder. From the judgment, defendant appeals. On motion to dismiss the appeal. Motion denied conditionally. See also 33 N. M. 654, 275 P. 98. It being desirable that appeals should be decided upon their merits where possible, this court may, when the ends of justice require it......
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Young v. Kidder
...against W. O. Kidder. From the judgment, defendant appeals. On motion to dismiss the appeal. Motion denied conditionally. See also 33 N.M. 654, 275 P. 98. W. Whatley, of Las Cruces, for appellant. W. A. Sutherland, of Las Cruces, for appellee. BICKLEY, C.J. Counsel for appellee has moved th......