{
  "id": 8841262,
  "name": "BOARD OF TRUSTEES OF TOWN OF TOME v. SEDILLO, County Treasurer, et al.",
  "name_abbreviation": "Board of Trustees v. Sedillo",
  "decision_date": "1922-03-20",
  "docket_number": "No. 2626",
  "first_page": "53",
  "last_page": "54",
  "citations": [
    {
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      "cite": "28 N.M. 53"
    }
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  "court": {
    "name_abbreviation": "N.M.",
    "id": 8835,
    "name": "Supreme Court of New Mexico"
  },
  "jurisdiction": {
    "id": 52,
    "name_long": "New Mexico",
    "name": "N.M."
  },
  "cites_to": [
    {
      "cite": "210 Pac. 101",
      "category": "reporters:state_regional",
      "reporter": "P.",
      "opinion_index": 0
    },
    {
      "cite": "28 N. M. 237",
      "category": "reporters:state",
      "reporter": "N.M.",
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        8841832
      ],
      "opinion_index": 0,
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        "/nm/28/0237-01"
      ]
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  "last_updated": "2023-07-14T18:04:11.800263+00:00",
  "provenance": {
    "date_added": "2019-08-29",
    "source": "Harvard",
    "batch": "2018"
  },
  "casebody": {
    "judges": [
      "PARKER, J., and BRATTON, District Judge, concur.-",
      "DAVIS, J., did not participate."
    ],
    "parties": [
      "BOARD OF TRUSTEES OF TOWN OF TOME v. SEDILLO, County Treasurer, et al."
    ],
    "opinions": [
      {
        "text": "OPINION OP THE COURT\nRAYNOLDS, C. J.\nThis suit was brought by the board of trustees of the town\u2019of Tome, to enjoin the treasurer and assessor of Valencia county from attempting to collect a tax on the land within a community grant of the town of Tome. Demurrer to the complaint was sustained by the lower court, and, plaintiff declining to plead further, judgment of dismissal was entered. The plaintiff appealed from this judgment.\nThe sole question involved is that as. to whether or not the complaint states a cause of action. The town of Tome was incorporated under Laws 1891, c. 86, and C. L. 1897, \u00a7\u00a7 2148 to 2184, inclusive.\nIt is urged by the appellant that the town of Tome is either a town or a municipal corporation, within the language of article 8, \u00a7 7, of the Constitution, and as such town or municipal corporation it is exempt from taxation.\nWe are unable to agree with either contention of appellant. The language of the act, under which the so-called town of Tome was incorporated, shows clearly that it was not such a body politic as. contemplated by the Constitution. It is not an agency or branch of the state government. Such cities and towns as are mentioned in the article of the Constitution referred to are those contemplated by section 3532, Code 1915, which act was originally Laws 1884, c. 39, \u00a7 12, and the article does not contemplate the incorporation of a community land grant, such as the appellant.\nAs to the second proposition, that such an organization as the town of Tome is included within the term \u201cother municipal corporations,\u201d the case of State v. Trustees of the Town of Las Vegas 28 N. M. 237, 210 Pac. 101, is controlling and the same rules of construction as to the taxation and exemption therefrom apply.\nFor the reasons above stated, the decision of the lower court is affirmed; and it is so ordered.\nPARKER, J., and BRATTON, District Judge, concur.-\nDAVIS, J., did not participate.",
        "type": "majority",
        "author": "RAYNOLDS, C. J."
      }
    ],
    "attorneys": [
      "Frank W. Clancy, of Santa F\u00e9, for appellant.",
      "Harry S. Bowman, Atty. Gen., and A. M. Edwards, Asst. Atty. Gen., for appellees."
    ],
    "corrections": "",
    "head_matter": "[No. 2626.\nMarch 20, 1922.]\nBOARD OF TRUSTEES OF TOWN OF TOME v. SEDILLO, County Treasurer, et al.\nSYLLABUS BY THE COURT\n(1) The lands within the community grant of the town of Tom'e are not exempt from taxation, under article 8, \u00a7 7, of the Constitution of New Mexico. State v. Board of Trustees of Las Vegas (No. 2506), followed. P. 54\n(2) The organization of the town of Tome held, not included within\u2018the term \u201cother municipal corporations\u201d in Const, art. 8, \u00a7 7, relating to exemption from taxation.\nP. 54\nAppeal from District Court, Valencia County; Owen, Judge.\nSuit by the Board of Trustees of the Town of Tome against Bernardo Sedillo, Treasurer of the County of Valencia, and another, Assessor thereof, to enjoin the defendants from attempting to collect a tax within a community grant. From a judgment dismissing the complaint, plaintiff appeals.\nAffirmed.\nFrank W. Clancy, of Santa F\u00e9, for appellant.\nHarry S. Bowman, Atty. Gen., and A. M. Edwards, Asst. Atty. Gen., for appellees."
  },
  "file_name": "0053-01",
  "first_page_order": 79,
  "last_page_order": 80
}