Albuquerque morning journal. [volume] (Albuquerque, N.M.) 1903-1926, 1915-05-26
IMPORTANT TAX
MATTERS FIXED
: By HIGH COURT
State Supreme Tribunal Rules
That Statutory Remedy
Must Be Exhausted Before
Resort Can Be Had to Equity

! ESPECIAL cosatspoHpsneG TO noahiNo JOURNAL
Santa Fe, May PA blow against
discrimination in taxation, whether
il is a rich corporation or a private
individual Disseminated against, was
delivered yesterday in an opinion by
Supreme Court Justice Frank w.
Parker. II is in the case of the Ute
Creek Ranch company, ct ais, appel
lees, VS. Thomas Mcbride, treasurer,
etc, appellant. The appellees had
asked for an Injunction against the
appellant to enjoin the collection Of
an Illegal tax. A demurrer was inter-
posed to the complaint. which de-
murrer was overruled and defendant
elected to stand upon the same ana
refused to plead further Thereupon
the court awarded a permanent in
junction against the collection of the
alleged excessive taxes. While the SUI
preme court reversed and remanded
the cause, ii says in its syllabus Of
the opinion. Where class of tax
payers are wilfully and Intentionally
Disseminated against by an over
valuation of their property. or by
under-vauation of the property of
other taxpayers, and where they
have an adequate legal or statutory
remedy, they may be relieved in
equity from the discriminatory por-
ton of such tax"
Must Exhaust Legal Remedy.
The Judgment of the district court
for Colfax county was also reversed
and remanded in the case of the
Price Shoe & Clothing Co. ct al, APP
pellee VS.. Thomas Mcbride, treasur-
err. ct al, appellant, in an opinion by
Judge Parker. This also was a pro-
ceeding for an injunction against the
collection of an alleged Illegal tax,
The syllabus says: where tax
payer has an adequate statutory rem
edy against discriminatory taxation
and fails to resort to the same, be
can have no relief In equity by in
junction, even where the discrlmina-
ton is wilful and Intentional
The third case decided yesterday
was also tax case from CollaX
county and the Judgment was re-
Versed and the case remanded, 1t be-
ing the appeal of Thomas Mcbride,
collector, from the Injunction granted
the First National bank of Ration, ct
~, appellees, to restrain him from
making a tax sale The bank con-
tended that it was Illegally taxed be-
cause credits, mortgages or other
moneyed capital in the hands of in
dividuals" are not taxed that all Of
the plaintiffs are illegally taxed be-
cause they are taxed at higher val
uation than other taxpayers similar
" situated and that this condition Is
the result of arbitrary, wilful and in
territorial acts of the taxing officers
done for the purpose. The opinion is
by Judge Parker and the syllabus
says
1. National banks are not pro-
tocted against discriminatory taxa
ton in favor of other "moneyed cap
ital" by Section 5219, II. S. U. S. q
Fed Ann 157, unless such other
| ''moneyed capital is employed in a
business which is competitive with
that of national banks.
2. Relief is in equity by iniunc-
ton case. Notwithstanding the dis
elimination is accomplished not by
generalization of the property Of the
complaining taxpayer, but by the un-
| LIBERALIZATION of the property of other
taxpayers. and where the discrimina-
| ton is wilful and Intentional
3, Before resort to a court OF
equity can be had for relief against
| discriminatory taxation even in cases
where the same Is wilful and inten-
tional, the complaining taxpayer
must have. either no adequate legai
| or statutory remedy, or he must nave
! first exhausted the same without
| avail.