EDMUNDS v. BUREAU OF REVENUE

No. 6404.

330 P.2d 131 (1958)

64 N.M. 454

Edward EDMUNDS, Jr., d/b/a Edmunds Chemical Company, Plaintiff-Appellant, v. BUREAU OF REVENUE OF the State of New Mexico; Tony Luna, Commissioner of Said Bureau; and Robert E. Prittchet, Director of the School Tax Division of Said Bureau, Defendants-Appellees.

Supreme Court of New Mexico.

September 24, 1958.


Attorney(s) appearing for the Case

Hannett, Hannett & Cornish, Albuquerque, for appellant.

Charles B. Barker, Santa Fe, for appellees.


SHILLINGLAW, Justice.

Appellant, a resident retailer of chemicals, sold certain chemical reagents for use in processing uranium ore to a large mill in Grants, New Mexico, and he came under the provisions of the Emergency School Tax Act, § 72-16-1 et seq., N.M.S.A. 1953, which was enacted as chapter 73, Laws of 1935:

72-16-4: "There is hereby levied, and shall be collected by the Bureau of Revenue, privilege taxes, measured by the amount or volume of...

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