Santa Fe new Mexican. [volume] (Santa Fe, N.M.) 1898-1951, 1904-03-11
PUEBLO LANDS
ARE TAXABLE
An Important Opinion by the
Territorial Supreme Court
Written by Judge Parker.
INTERESTING
HISTORICAL DATA
These Indians Are Citizens and Have a
Right to Alternate Their Property
Including Lands.

ihS'oou6 e0Hoo
In the appeal from the District
Court of Bernalillo County in the case
of the Territory of New Mexico, plain
tiff and appellant, VS.. the persons, real
estate, land and property described in
the delinquent tax list of the county of
Bernalillo, for the first half of the
year, A. D., 1899, case No S92, the SUI
preme Court of New Mexico, last week
handed down an opinion, remanding
the case to the District Court for a
new trial. in accordance with the
opinion which was written by Associ-
ate Justice Frank w. Parker and
which is important not only because it
defines the status of the Pueblo In
dians but is also interesting on ac-
count of it's historical data and alu-
sions.
The opinion follows:
On the 4th day of June, 1900, suit
for the collection of taxes which were
delinquent for the first half of the
year 1899 was begun under the provi-
siOns of law, and was a blanket suit
covering all cases for delinquent taxes.
Among other property on which tax
es were delinquent, were the land
grants described in the transcript in
this cause. These grants are the
property of the Pueblo Indians. The
attorney for the defendants filed an
swer to the complaint for each of the
Indian pueblos. Plaintiff filed gener-
al demurrer to the answer, alleging
that they did not set forth facts suffi-
cient to constitute defense. The Dis
trict Court overruled the demurrer and
ordered the complaint dismissed as to
said Indian defendants. Plaintiff ap-
peals.
| The single question presented by
this record is as to whether the lands
of the Pueblo Indians are taxable.
1t would be an inviting task to trace
the history of these people since the
advent of the Spanish conquerors; but,
as this court has, in very interest
ing opinion, dealt with this subject,
we content ourselves with reference
thereto.
u S. VS. Lucero. N. Mex, 422
They were found peaceful, indus.
trious and civilized people, living in
towns (pueblos) and following agricul-
tural and pastoral pursuits. In 1889,
and within few years subsequent,
the Spanish government granted them
their lands. So long as they remained
under the Spanish rule, certain re-
strictions were placed upon the aliena-
ton of their property.
Halls Mexican Law Sec. 100 and 161.
AS late as March 13, 1911, they were
exempted from taxation.
Halls Mexican Law, Sec. 1863.
They seem to have been considered
by the Spanish as wards of the govern
ment and entitled to special privileges
and protection.
But complete change took place in
the status of these people when Mexico
threw off the Spanish yoke. Among
those engaged in that struggle for In
dependence, this Aztec race far out
numbered the Mexicans and its sue
cess was due in large measure to
their efforts. 1t was but natural and
fitting that in the formation OF the new
government they should take promi-
nent, if not a leading part, and that
they should be placed upon an equal
footing as to all civil and political
rights. And so we find that the revo-
lutionary government of Mexico, Feb
ruary "a, 1921, short time before the
subversion of Spanish power, adopted
what is known as "The Plan of Iguala.'
Qguala was the place of the revolu-
tionary army headquarters), in which
it is declared that:
"All the inhabitants of New Spain,
without distinction. whether Euro
poems, Africans or Indians. are citizens
of this monarchy, with the right to be
employed in any post according to
their merit and virtues and that "the
person and property of every citizen
will be respected and protected by the
government"
1 Ordenes Y Decretos, by Galvan,
page 3.
U. S. VS.. Titchie, II How. GU. 81
524, 538.
U. S. VS.. Lucero. supra.
The same principles were reamrmed
in the treaty of Cordova, of August
gath, 1921:
l Ordenes Decretos, by Galyan,
page 6.
and in the declaration of independence
of October 9Th, 1921. page 8.
The Mexican Congress thereafter
followed with at least four acts in each
of which The Plan of Iguala" was
uniformally considered as q fixed
principle of Mexican law.
T. s. VS.. Titchie, supra.
2 Ordenes y Decretos, pages l and
90. and 5 Id. page 65. -
This Natter act was passed August
i I,x-3,-4 sxt ea~-s A..