Albuquerque weekly citizen. (Albuquerque, N.M.) 1891-19??, 1906-04-21
SHEEP ASSESSED
WHERE SITUATED
Attorney General PrlChard
Gives Opinion on This I'm.
pOrtant Question.
REVENUE SECTION NOW N FORCE

Al me request ef Travelling hud.
nor Charles NJ a1HlN Attorney
General George W pr.ehafi haa fen
dcrcd an opinion upon the tnNnslon Of
Sheep which VIII prove of Interest
So sheep u'nff7. iD aFaCaH1rt ard fn
iax payers generally a. if ln conflict
with che opinion rendered hf District
Attorney PRANK W. CianfF. 20 iho
Second judicial din'nd ln answer
io au inquiry from Assessor Go0rsu
~ Albright uf urfnallllo county uruu
che subject. and Hhlca vas recently
pHbiiahCi in The EyfnlnE CflrNn,
The pf'ahard opinion foatai
june be-. 1905.
C. " Stafford Travelling Auditor.
Santa Fo. n.
My Dear air-l om .n recclp, uf
funrn of ihe 9Th lnsf in which N1H
call my attention fo chapter 800. page
a2i 0f iho session lawg OF ihls tef
rliory. entitled. IAN act FOR tho re-
peal of nn nci with reference io af.
Heeampuig and f1r other purposes.
approved March no.. 1895" aud ask
my opinion aa tl what can ht dunU
y anything. nt thla time % avoid con.
fusion in the matter uf listing sheep
for taxes
How the Law Rsads.
before the passage Of The above
law, an sheep owned by resldon.s OF
This territory wore listed i0r asaess-
mont purposes. In the county where
the owner resided. See section 92
chapter g2 session laws % 1892. The
last law having been repealed hg
chapter roo ol zoe session laws Of
1906. shove referred 90. iho question
d. What can BE- done in those caaos
who're che owner ol sheep and iho ls-
SCISSORS 81 Tho counties have dIafo
gardcd tho recent iaw and have tor
tho present year listed and naarascd
sheep Co tho owner iu the county
wherein such owners roaido. ana not
la the county OF counties whore the
sheep ranges are Situated. Section
~. cnaJter %. laws Of 1899 having
hcon repealed, % makes "a Incumbent
on the owner 90 sheep since March
iG 1905. Io lisl their Sheep Cor taxes
in the counties whore the sheep are
laiiuaied. That past Of section %,
chapter 90 0l the session laws Of
( 1893. which now governs such cases.
raad1 al follows u IS hereby made
lho duty of every person nfm OF cor.
poniion, owning or having any Inter
cata legal ~ equitable m real estate
Tor other property in this ttrfliofN
ON che hrat day uf Mach of any
Il year tO soc that such property 10
| properly listed for taxation in ne
assessment roli or such year in the
county In which thO e1mo Or situated.
Mus, List sheep for Taxation.
Under this provision uf iho law %
Is made the duty Of every person,
lnrm or corporation taWnR any sheep
ln ihia territory on The frsf day ot
March 0f 1905. tD see that such sheep
larc lHiod for taxation On fbe county
whence the sheep are situated. VITA
ont regard to ih0 residence of their
owner or oNnor 70 thls require
moni there may Boz one exception and
thsi d. Whfthcf The owner listed hlH
Hhoop in the county where he re-.
slides. between the nra. day 0f Marcn
and thn 0s,te 80 tnc paaago w chap
tor 100. session laws of iuV5 A. 10
those who have laici their aheen
since fho i6fh daF of March. 1905. tho
day on which chapter 700 became a
law this case "a dinercnt and b. may
ho VOL questioned whether % nsilnA
10 sheep siuro that date in The county
Wncro the owner resides. and not in
the county where lhe sheep are aii
{ aniod H. not altogether a void ass
Haaamcnt aad I am lncilufd o. think
- ia q void assessment
II Tho omission 20 list and aaseoa
sheep in the proper county between
March / and May aa required by
our statutes. may BE- cured hg a6Cfiog
5000. complied laws of 1897 which
reads na fulluWa. "WhFu the coi.
lecior az any county. aftor the tax
ils. has been delivered iD him. aBcor
! tainn that any real estate 0f any per
aunnl property then in hls county aro
omitted from The ilE lial and hag
reasons % believe fhal such personal
. property has ngl been taxed in aay
other county for ihai year. he shall
forthwith proceed b. list value and
aseosg such property IN the same
/. manner that ihe assessor might have
done and shall enter such asaosn.
ment in hiH tax lisi. following ihe
entries made by ihe clerk and such
ouirY SHAH D. designated al Hddl.
tinnai assessments. and tho taxes 40
assessed hg the cniieafog ahaf be
p Vaiid Gov ail purposes o. VI tne as
. eesgmeuf hHd bocn regularly made lu
3 enc manafr hcfoiDholoro provided.
y Under thla section Do there haa been
p "a void afscasmcnt ln another county.
= b hnr noe hcCu n taxation NJ nron-
Q oriF n such county within tho mean.
ing of fhe section above Gu0ied ln
E ImT judgment Your very fU'y,
@ ~ phiCHAHn
ATTORNEY EHnnfIi