El Nuevo mexicano., 1918-01-24
SAN MIGUEL COUNTY
TAX CASE gOESTp
], aiPRElL G0YA !
DENVER BUYERS OF LANDS APP
PEAL AFTER DISTRICT, Gu
IRENE AND FEDERAL cpUBTS
IN STATE DECIDE AGAINST

IfTTTa4a .fNl. 40 4i~Il4tas
East Las Vegas, N, NJ. Jan. 23.-
For the purpose Of representing Coun-
W Treasurer Eugenio Romero In the
case to be heard soon In the United
States circuit court Of appeals, IN
which the treasurer is defendant and
the Glenn investment company is
plaintiff. District Attorney Chester A.
Hunker has gone to st. Louis. The
litigation II the outcome Of a decision
by the state supreme court some
months ago. 1t is an important one,
as 1t has TO do with the purchase OF
lands on which taxes were delinquent,
and is expected to set q precedent for
future transactions of the kind. the
suit involves many hundreds Of acres
In San Miguel and Mora counties.
Three years ago the legislature en-
acted a law providing that where
property delinquent for taxes had
been twice offered for sale at public
auction for the amount of taxes, costs
and penalties due, and no one pur-
chased, that the county commissioners
mikht fix a minimum rate at which
such property might be sold and
again this arrangement. The COM
pany claimed that in order to redeem,
1t was necessary for the wner to pay
the face value together with the costs
and penalties that had been deducted
from the purchase price by the coun-
ty commissioners and the accrued in
terest. In a number OF counties this
rule was adopted, but in San Miguel
county the treasurer, required court
authority. Accordingly, ]. NJ. Gun
bingham and 8, b. Davis, Jr., as adj
illustrators for the estate of F. II.
Pierce brought o suit in the district
court setting up that the total amount
Eect ssary TO redeem was The purchase
price paid by the Glenn Investment
company together with interest that
had accumulated since the purchase
the amount in dispute thus being the
deduction made by the county conf
m~issioners from the purchase price.
The district court and later the gu
preme court held that the Glenn In
yestment company could receive no
more for the redemption than they
had paid, save the interest that had
since accumulated. The county treas
urer thereupon prepared to redeem
tax certificates by accepting the
amount originally shown to be dine
less the amount of penalties and in
terest that had been d~educated by the
commissioners to enable them 10
make the sale. He was e%njoined BY
an order from the federal court, The
Denver corporation, declaring that a
federal question was at issue and
that its rights YER in jeopardy had
filed an action in the United States
court at Santa Fe, setting up all OF
its certificates, and asking for a hear
ing. Park and Gibson, a Denver firnl,
appeared for the company. Ward
and bunker and S. B. Davis, Jr., who
is also one Of the attorneys in the
present hearing. for the treasurer.
After two hearings, one before
Judge Pollock and one before judge
Neblett, the federal district court held
that no federal question was involved
and the ruling Of the state supreme
rnurt was final. From this decision,
the Denver company now appeals TO
the circuit court. The amount Of re-
bated penalties and costs claimed by
the company. amount to a large sum
as the result of the suit will guile
other counties and also determine the
question Of future sales. Also thou
sands of taxpayers who have allowed
their property to go delinquent are al
rectly interested.