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eBook details

• Title: State Ex Rel. Attorney General v. State
• Author : Supreme Court of New York
• Release Date : January 23, 1936
• Genre: Law,Books,Professional & Technical,
• Pages : * pages
• Size : 64 KB

Description

This is an original proceeding by mandamus, brought for the purpose of compelling the respondent, the State Tax Commission, to place on the tax rolls certain property, as provided by sections 141-502 to 141-505 of the New Mexico Statutes, Ann.Comp.1929. As stated in the brief of amici curiae: "There is but one issue involved in this proceeding and that is the question as to whether or not the property specifically described in the petition and the alternative writ, and hereinafter referred to as equipment, is taxable separately and specifically under the provisions of the general tax code designated as section 141-502 et seq., or whether such equipment under the terms and provisions of Chapter 83 of the Laws of 1925 known as the Production Tax Act are included for taxation purposes in the production or output of such wells, and taxed therewith."

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