El Nuevo mexicano., 1918-02-21
DELINQUENT TAX lists DO
NOT GO TO COUNTY PRINTER

DELINQUENT TAX lists DO
NOT GO TO COUNTY PRINTER.
Anastacio c. forrest, appellee, w.
The Board of County Commissioner,
Socorro County, appellant, Socorro,
No. 211S.
Appellee sued appellant, the board
Of county commissioners of the coun
ty of Socorro, for 1854, 68, and interest
thereon, alleged to be due and owing
to the publication by appele of the list
of delinquent taxes OF Socorro county.
The publication was made in H915 on
an order of the treasurer and ex-offi-
clio tax collector of said county and
was made in Spanish in a newspaper
published by appellee in said county,
and of general circulation therein. APP
pellee presented his claim for such
services which was rejected and no
appeal was taken.
Appellant admitted the publication
was made in an order OF the county
treasurer as alleged, but set up two
separate defenses, first that the board
of commissioners selected and APP
pointed in February, 1915, a county
printer under and pursuant to the pro-
visions of section 1894, code 1915, and
that it was the duty of the county
treasurer to have published such de-
%linquent tax list in the official news
paper SO designated by it; that the
delinquent tax lists have been pub
lished in such official paper, the pub
location thereof was without authority
of law, and for which no liability ex-
listed on the part of the county. The
second defense was that as appellee
had presented his claim to the board
of commissioners and the same had
been disallowed and no appeal taken
appellee could not maintain a separate
suit. The trial court held there was
no merit in either of the special de-
lenses and entered Judgment for ap-
pellee.
Judgment Of the court below af-
firmed.
Syllabus by the Court.
l. Section 1894, code 1915, which
implicitly authorizes the county com
m~issioners of each county in the state
to select a public printer, and requires
all county officers to employ the said
printer for all county printing, has no
application to the publication of the
Opinion by Justice Hanna, Chief
delinquent tax lists of the county, as
later enactments (Sec. 5495. code 1915,
and Sec. l, Chap So, laws 1870, i'm
pliedly repeal the first named section,
in SO far as the publication of such
lists is concerned.
2. A party presenting a claim
against a county, to the board of III
ty commissioners for allowance, such
claim being rejected, may sue the
county thereon, even though a right
of appeal exists from such disallow-
ance.
Opinion by Justice Roberts, Chief
Justice Hanna and Justice Parker
%concurring.
PRoMlssoRY NOTE CASE
Eva M. Cooper, appellee, VS.. James
H. Hill, appellant, Chaves, No.
2O4S.
This is suit instituted in the dist
trict court for Chaves county by the
appellee against appellant and his wife
upon a promissory note for $1250, with
interest n attorneys fees and to
foreclose a mortgage upon real estate
given to secure the payment OF the
said note.
Issue having been Joined judgment
was rendered for appellee and the de-
PENDANT appeals.
Judgment of the court below af-
tirmed,
Syllabus by the Court
1. Assuming that section 41O1. O.
T., 1897, is in force, the prima facie
case made Hereunder by introduction
of tax deed, held overcome by proof
that assessment was made in the
name Of a person not the owner of
the property.
2. An assessment made in the
name of stranger to title Is irregular
under chapter %, laws of 1889, and
sale under chapter "a, laws 1912,
based upon such assessment, held
void.
Opinion by Chief Justice Hanna,
Justice Parker and Justice Roberts
concurring.
LE