Sidor som bilder
PDF
ePub

two days after the filing of said notice of appeal, and upon the payment by appellant to said clerk of one dollar, as an official fee for his services, certify in writing to the said territorial board of equalization all proceedings had before said county board, in the matter of said assessment so appealed from, as well as said notice of appeal. The said territorial board of equalization, who are hereby invested with full power to act in the premises, either in increasing, diminishing, exempting or otherwise altering and correcting any assessment or valuation so appealed from, except valuations fixed by law, shall, on or before the second Monday of August, in each year, and at such time and place as they may designate, hear and determine said appeal, and decide the same as in their judgment may be right and proper, and the decision of said territorial board of equalization shall be conclusive and final.

SEC. 2. All laws and parts of laws inconsistent with this act are hereby repealed, and this act shall go into effect upon its passage and approval.

Approved February 11, 1887.

CHAPTER LXXIV.

TAXATION.

AN ACT to authorize the boards of commissioners to re-adjust assessments and taxes at any time before taxes are paid.

Be it enacted by the Legislative Assembly of the Territory of New Mexico:

SECTION 1. The board of county commissioners of the respective counties shall, at any time before any taxes of any person or corporation that are due, or that may become due hereafter, have power, before such taxes are paid, to revise the assessment made of the property of any such person or corporation, on the application of such person, his or its agent or attorney; and if upon such revision it shall appear to the board of county commissioners that such as

County commissioners may revise assessments.

sessment is excessive, said board shall have power to reduce the same to whatever amount they may believe to be correct and just, and shall credit the sheriff with the amount of such reduction, and taxes found due on such correction shall be paid within sixty days thereafter, after which time they shall bear interest, as now provided by law for other taxes.

SEC. 2. This act shall be in force and effect from and after its passage.

Approved February 24, 1887.

CHAPTER LXXV.

TAXES.

AN ACT authorizing district courts to cancel uncollectible taxes in certain cases.

Court may can

taxes, when

Be it enacted by the Legislative Assembly of the Territory of
New Mexico:

SECTION 1. That all taxes of any kind that may have cel delinquent been delinquent for a period of four years and are charged to the collector having authority to collect the same before such delinquency occurred, or afterwards, may be cancelled in the following manner: The said collector who is charged with such delinquent accounts for uncollected taxes may relieve himself from responsibility by filing in the district court of his county a sworn petition containing a list of the delinquent tax payers, their residence, if known, and the amount due by each. The petitioner shall state in his petition, in ordinary and concise language, his reasons why such taxes have not been collected and paid over, and if on the issues made, and the evidence offered upon the trial, the said petitioner is entitled to the relief prayed for, the court may enter judgment accordingly, or enter such judgment as the facts and law in the case may warrant.

Duty of petitioner

SEC. 2. It shall be the duty of the petitioner, at least fifteen days before the convening of any regular term of the court, to cause a copy of said petition to be served

upon the district attorney of the proper county, or the attorney general of the territory, and also, in the same manner, to serve a writ of summons on the board of county commissioners. Service of such summons on the chairman of said board shall be sufficient.

SEC. 3. Before said petitioner shall be entitled to maintain his action as aforesaid, he shall cause a notice to be published in some newspaper of general circulation within the county where the court is to be held, and where said delinquency arose, at least thirty days prior to the first day of the next regular term of the court to which his petition shall have been directed, giving the names of such delinquent tax payers, the residence of each, so far as known, if unknown to so state, the amount of taxes due and unpaid by each, the date or dates when such delinquency occurred, and his reasons why the same could not be collected or received, and also that he will file his petition to the next regular term of the court, praying relief from any and all responsibility in the premises. For the purpose of such notice, four successive insertions in a weekly newspaper shall be sufficient. If there be no newspaper of general circulation within said county, then the petitioner shall post up the same character of notice in at least six public places within the county, one of which shall be at the court house door and another at the post office of the county seat.

SEC. 3. It shall be the duty of the district attorney or the attorney general, as the case may be, to file such pleadings and make up the issues on the part of the county commissioners as will promote substantial justice between the petitioner and the county, and at such time as the court may direct. The rules governing the pleadings on both sides shall be as in ordinary civil actions, so far as the same may be applicable.

Shall publish no tice.

Duty of attorney general.

ing.

SEC. 4. The style of the pleading shall be "A. B." Style of pleadvs. the territory of New Mexico.

mine interests.

SEC. 5. The action shall determine all interests had in Action deterthe subject matter thereof by the county and territory each, and the judgment shall be so entered as to enable either party to plead the same matter in bar to a future action.

SEC. 6. The district attorney, or attorney general may May deny relief. deny the relief prayed for by the petitioner, either by general denial, or he may file his cross petition and ask for an affirmative judgment against the petitioner or set off and counter claim, or either or all, as in his judgment the fact may warrant.

Costs.

Fee of attorney general.

SEC. 7. If the petitioner fail in his action or judgment be obtained against him, he shall pay all costs, damages,

etc.

SEC. 8. The district attorney or attorney general shall be entitled to a fee of not less than twenty-five, nor more than one hundred dollars for such services, to be allowed by the court and paid upon the warrant of the auditor, out of the territorial treasury, from any funds not otherwise appropriated.

SEC. 9. All acts and parts of acts in conflict herewith are hereby repealed, and this act shall be in full force and effect from and after its passage.

Approved February 24, 1887.

CHAPTER LXXVI.

TAXES-REFUNDING.

How refunded.

AN ACT entitled an act to authorize the territorial treasurer to refund to county treasurers poll taxes paid by mistake.

WHEREAS, During the years eighteen hundred and eighty-three and eighteen hundred and eighty-four, county collectors, under a mistake of the law, paid into the territorial treasury poll taxes collected in the years aforesaid: Now, therefore,

Be it enacted by the Legislative Assembly of the Territory of New Mexico:

SECTION 1. That the territorial auditor is hereby directed to ascertain how much is due each county on account of such erroneous payment of poll tax, and, so soon as ascertained, to draw his warrant upon the territorial treasurer, in favor of the county treasurer of such county as may be entitled, for such an amount of poll tax as has been paid into the territorial treasury by mistake, and which warrant, when drawn, shall be paid by the territorial treasurer.

SEC. 2. That said moneys, when paid to the county treasurer, shall be used for school purposes only.

SEC. 3. This act shall take effect and be in full force on its passage.

Aprroved February 18, 1887.

CHAPTER LXXVII.

VALENCIA COUNTY.

AN ACT repealing "An act and preamble, special, for precinct No. 3, of the county of Valencia," approved January 6, 1874.

Be it enacted by the Legislative Assembly of the Territory of New Mexico.

SECTION 1. That an act entitled, "an act and preamble, special, for precinct number 3, of the county of Valencia," approved January 6, 1874, be and the same is hereby repealed.

SEC. 2. This act shall be in force and effect from and after its passage.

Filed by the governor February 17, 1887.

« FöregåendeFortsätt »