Albuquerque morning journal., 1914-09-03

taxes are concerned
Similar Case Cited.
l have recently hal occasion to cx-
anime substantially the same ques-
tion which Is aiow raised as TO school
matters. with regard to the admis-
sion into theasylum for the insane,
of woman Who has been living at
the Elephant Butte dam. but was in
sane before she came there, and
have written to Mr.. Tittmann on that
subject. The question arose In that
matter on account of the existence
of a statute which provides that no
INDECENT insane person, not a resi-
dent of New Mexico, shall be received
into the asylum unless he became in
sane within New Mexico. ] expressed
the opinion that Chapter ~ of the
Laws of 1912 has no relation TO the
Hand of the United states acquired
| for use in connection with the irrga-
ton project at the Elephant Butte
and will here restate that opinion;
| You VIII notice that said Chapter
i47 gives the consent Of the state IN
accordance with the seventeenth
clause of the eighth section Of the
FIRST article of the constitution Of the
United States, TO the acquisition by
the United States Of any land requir-
ed for sites for certain enumerated
buildings "or for any other purposes
OF the government" The last clause
! is the only one that could be con-
strued to cover the case OF land ac-
quired for reservoir or dam sites and
There would be room for argument
| that the rule OF epusdem generis
would apply and that this general
clause would be limited to land for
lpublic buildings. 1t goes beyond the
language In the federal constitution
which speaks only Of forts, maga-
zines, arsenals. dock yards and other
needful buildings"
Authorities Sustain Position.
However this may be. the case OF
TT. Leavenworth Railroad Co. VS..
Lowe, ia L. S. 525, appears to be
decisive. and directly applicable. In
THAT case the military reservation to
Fort I.eavenworth was the property
of the United States even before
hHUStS btibftit g otNlft anu III 80"
| the Kansas legislature passed an act
ceding to the United States exclusive
Jurisdiction over all the territory IN
lcluded within the limits OF the milf
tary reservation known as Fort
Leavenworth. with some reservations
among which was the right Of the
Estate to tax railroad, bridge or other
corporations on franchises and prop
lerty on said reservation. The railroad
company was assessed for state pur-
poses. and the tax was paid under
protest in order To prevent a sale Of
the property, and. suit was then
brought to recover the money upon
lthe ground that the property, being
entirely within the reservation, was
exempt from assessment and taxation
/ by the state. The supreme court at
page 532, distinctly declares that
when the title Is acquired by pur-
chase by consent Of legislatures Of
the states, the federal jurisdiction is
exclusive of all state authority, but
held in substance that as the mill-
tary reservation was not so purchas-
led, the constitutional provision would
no apply. so that there was. there
fore. no constitutional prohibition
against the enforcement Of the saw
ling clause in the act of cession.
1t will be seen that the land at the
Elephant Butte. which had been all
acquired by the United States prior
Ito the enactment Of the statute Of
|1912( and. indeed. priod 10 the es-
Establishment Of our state government,
does not fall within the scope ofchap-
ter A., as no consent by the state was
necessary to the acquisition Of title
by the United States by way Of pur-
chase. to land 10 which the govern
|ment had already obtained title.
There is nothing in the statute to