Albuquerque morning journal. [volume] (Albuquerque, N.M.) 1903-1926, 1921-02-28
SUPREME COURT
SUPPORTS STATE
TAX Commission
Its Right to Serve As the
Final Equalization Body Is
Upheld in Case From
BernaIilIo County.
I'm Stnff CORRESPONDENT.

OPINION upnolullS Nilt lt7AN VI 49,
state tax commission to serve as
the final equalization body in the
state on assessment matters, com
pletely overruling the district
Judge, was announced Saturday by
the state supreme court in its de-
cision of the case of Bond-Dillon
company, appellee, versus Q, A.
Matson, treasurer of Bernalillo
county and the state tax commas
sion, appellant
The assessor Of Bernalillo coun-
ty turned in the stock of the Bond
Dillon company for 1919 at $lS9,-
900. The board of county commits
sioners, acting as a board Of equal
ization, reduced the assessment to
100000. An appeal was taken to
the state tax commission, sitting as
a board of equalization, and the
state tax commiss on reversed the
county board of equalization and
assessed the property at Sl39,0OO.
The Bond-Dillon company pre-
scented complaint to the district
court. to which the defendants de-
INJURED on the grounds that it did
not constitute sufficient cause for
action under the laws of New Mex
leo. The court dismissed the de-
murrer, and, after hearing the evil
dence, rendered judgment granting
the relief asked by the Bond Dilion
company.
The case was sent to the state
supreme court, where the lower
court was reversed and the case re-
manded with instructions to suS-
tain the demurrer and dismiss the
complaint
The courts opinion follows:
Bond-Dillon company, etc, APP
pellee, VS.. O. A, Matson, treasurer,
State Tax commission, appellants.
Bernalillo county. No. 2,544.
This is an appeal by o. A. Mat
son, treasurer and eX-oficio collec-
tor of Bernalillo county and the
| State Tax commission from an or
Ider everything defendants demur-
! rer and a Judgment Of the district
court OF Bernalilio county stating
and cancelling certain taxes Of the
| appellee for the year 1919. The APP
pellee filed its complaint in the
district court of Bernalillo county
against said Matson on. January 81,
1920, alleging, among other things,
that it was engaged in the whole
sale grocery business throughout
| the years of 1918 and 1919; was
the owner of certain personal prop
erty consisting principally of its
stock of groceries; that ii returned
all OF said personal property in
/ accordance with law for taxation
in Bernalillo county but that sub
sequently the assessor of said
county assessed appallee's per-
sonal property for taxation at
a valuation greatly in ex-
cesso of its true value; that
appellee appealed to the board OF
county commissioners Of said
county as a board of equalization,
asking that the assessment be re-
duced, which relief the board
granted. The complaint further
stated that the appeal was taken
from this action of the board of
county commissioners acting as a
board of equalization to the State
Tax commission and that the State
Tax commission reversed the ac-
ton of the board of equalization OF
the county and assessed appellees
property at the value of $l39,00C
which is the same valuation as
appears on the books of the county
treasurer. Appellee alleged that
the value of all the property owned
by it during 1919 as fixed as is In
such cases provided by law is
100000 and that the assessment
appearing in the books of the
treasurer for 1919 as $4,000 i.
excessive and unjust" The appel.
lee further alleges in its complain
that it paid on account of 1911!
taxes the sum of $4,000 being tht
first half of the amount due on 6
valuation of 100000 and it prayed
judgment that the assessment Of
its property for the year 1919 BIZ
fixed at 100000; that the amount
OF the assessment in addition
thereto be cancelled as illegal ant
void, and that the treasurer BIZ
ordered to correct the tax rolls OF
the county in accordance with such
judgment.
To this complaint the appellant
treasurer, demurred on variou,
grounds, among which were the
complaint filed herein, does no,
state facts sufficient TO constitute
a cause of action under the laws OF
the state of New Mexico; and thai
under the laws of the state of New
Mexico the court is without juris-
diction to hear the complaint OF
the plaintiff The demurrer was
overruled. The defendant. appel.
liant, refusing to plead further, the
case went to trial before the court
upon the complaint and evidence
submitted. After hearing the evi.
dence the court rendered Judgment
granting the relief asked for by the
appellee, to which order and judg.
| ment defendant objected and ex-
cepted, prayed and was granted an
appeal to this court.
Judgment of the court below re-
versed, case remanded with in
structions to sustain the demurrer
and dismiss the complaint.
! Syllabus.
Where IL appears from the conf
plant of a taxpayer, seeking relief
from excessive valuation of his
property on the ground that an in
/ JbotANt Ado btSti upllt nm
Section 54T5. Code 1915, that plain
tiff has returned his property for
taxation. that the assessor has
valued it at $4,000, which valua-
ton has been reduced to 500, 900
by the board of county commits
sioners sitting as a board of equali-
cation, and again raised to $139,00O
by the state tax commission. after
notice and hearing in each instance
of increase or reduction. the dis
trict court cannot assess said prop
, erty, substituting its Judgment for
that of the duly constituted taxing
authorities as to the value of the
plaintiffs property. and independ-
emily and in disregard of said tax
, ing authorities, fix the value of
plaintiffs property for taxation.
2. The phrases in the statute,
''any errors OF other kinds by which
any injustice would be done any
taxpayer" and ''any taxpayer COM
planning of such injustice may sub