Albuquerque daily citizen. [volume] (Albuquerque, N.M.) 1895-1903, 1901-10-04
IMPORTANT DECISION.
Statute Of Limitation Not Against
County or Territory.
RELATIVE TO DELINQUENT TAXES.

found of great interest. and will work
for the good Of the commonwealth.
Solicitor General +. l.. Bartlett repre-
scented the territory, and \. c. Camp
bell. Esq. of Roswell, the defendant.
In the supreme court OF the terri.
tory of New Mexico-No. $50.
James J. Hagerman. appellant, VS..
Territory of New Mexico. appellee.
SYLLABUS.
An action. brought in the name OF
the territory Of New Mexico, for de-
linqucnt taxes. which are by law de-
clared to be the property Of the coun-
~ in which they are assessed and
when collected to he payable directly
into the funds Of such county. is not
barred by the general statute OF lin
itations Of the territory Of New Mex
leo.
Appeal from the Judgment Of the
district court of the Fifth judicial dis
trict Of the territory Of New Mexico,
within and for the county Of Eddy, he
fore Justice Frank w Parker.
Mr.. a. G. Campbell, attorney for ap-
p%ellant.
Mr.. Edward l.. Bartlett. solicitor
general. for appellee.
OPINION.
!. w. Crumpacker. ].
This Is an appeal from the Judgment
OF the court rendered against lands
owned by the appellant. in an action
instituted I'm the district court of Eddy
county. on February 26, 1900. by the
district attorney. in the name OF the
territory OF New Mexico. against the
persons. real estate, land and property
described in the delinquent tax list OF
the county of Eddy. for the years 1890
to 1898. said action being brought I'M.
der the provisions of chapter %, SEES
sion laws Of New Mexico. 1899.
The complaint sets forth every nj.
legation necessary to confer jurisdic.
ton upon said court and shows that
in 1894 certain taxes were levied
against the property therein described
belonging at that time to the Pecos
Irrigated Farms company; that the
said taxes had not been paid and had
long been delinquent and judgment
was thereby demanded against said
property for said delinquent taxes. &c.
crued interest. penalty and costs. On
March Z. 1900. appellant herein filed
his answer to said complaint alleging
as n first defense that after the taxes
for the year 1894 had been levied
against the property of the Pecos Irri.
gated Farms company and prior to
June !. 1899, he came the owner of a
portion of said lands against which
Judgment was sought to be obtained
for said taxes of 1894: that prior TO
July /. 1899. he had rendered to the
county treasurer of Eddy county all
taxes then claimed TO be due against
said property and that the said treas
urer had failed to notify him that
there were any taxes due against said
property for the year 1894. AS a sec
ond defense appellant alleged that
four years had elapsed since said taxes
became due and payable and that no
proceedings had been instituted to en-.
force the collection thereof until after
the expiration OF four years from the
time the same became due, payable
and delinquent. No reply was filed
to the first defense. To the second
defense, the district attorney, inter,
posed a demurrer which was sustained
by the court. Upon entering the order
sustaining the demurrer, appellant ex'
cepted; and refusing to plead further
trial was had without the intervention
Of n jury upon the p%leadings, result
ing In a judgment In favor Of appellee
against the property described In ap
pellant's answer, for the sum OF
s2S3.92. being the taxes levied against
said property for the year 1894, ex
elusive Of any interest, penalty on
costs.
Appellant assigns the following or,
rors: 81. The trial court erred in sus
tanning the demurrer of the attorney
for appellee to the second defense OF
appellants answer. 2. The trial
court erred in rendering judgment in
favor OF appellee and against the land
described in appellants answer"
Both assignments involve the same
principle of law. Can the statute OF
limitations Of the territory OF New
Mexico be invoked to defeat this ac
ton brought February 20, 1900. to re
cover n judgment for taxes levied In
1894? That statutes OF limitations
never apply to the sovereign or gov
eminent unless expressly named there
In, Is universally accepted as the Law
In the United States.
City OF Wilmington VS.. Crowley, n
$. Il. Rep. IN. CO g.
Gobson w. Chateau, IL Wall. -.
Greenwood VS.. Town OF La Sale, g.
H. 225.
State ys. School list. 81 Kas.. 2i2
Des Moines county. etc. vs.. Harper
% Ia. 81.
Weber VS.. Habor Commrs Is Wall,
30
Dillon, law of Municipal Corpora
lions. vol. 2, sec. 673.
We conclude, therefore. withou
further argument. that appellants con
tentiOn that the New Mexico genera
statute of limitations Is applicable 4
a defense unless the statute provides
otherwise" is %untenable.
Nor Is the contention that the ter
ritory Of New Mexico has no attrlbut,
of sovereignty tenable. The New
Mexico legislative assembly has al
legislative power.
Walker vs.. Southern Pacific II. II
Co, l65, u. S. Goa.
And this power includes the legitI
mate exercise OF the power OF taxa
ton.
Thomas VS.. Gay, l69 U. s., 264.
II is further insisted by the appel
ant that the general principle that tn
ordinary statute of limitations canno
be interposed TO defeat a claim OF tn
government has no application TO tn
case at bar, as the government, |. @
the territory OF New Mexico has n
interest in the taxes delinquent Jul
!, 1895, here involved, the legislator
having provided tsectlon 81, chapte
60. Session Laws 1897; sectioI
ilSi, c. l.. OF n. NJ, 1897 that al
delinquent taxes due the territory o.
the first day Of July. 1895, are hereb
declared the property Of the respectiv,
counties In which the same are as
sessed and when collected shall b,
paid to the general county fund OF tn,
several counties of the territory" w,
think, however, that the principle ha.
application to this case. Under on
system OF government a county is
civil subdivision OF the territory am
exists as a municipal corporatio,
merely for the purpose Of carrying OF
the territorial government: and il Il
well settled that the plea OF the stat
ute OF limitations Is no defense L
those actions by such corporation In
yolying public rights such as taxation
D nn1nnn thA a.aN...