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TOWN OF FARMINGTON v. MILLER

No. 6389.

328 P.2d 589 (1958)

64 N.M. 330

The TOWN OF FARMINGTON, New Mexico, Plaintiff-Appellee, v. Marlo MILLER, Defendant-Appellant.

Supreme Court of New Mexico.

Rehearing Denied August 25, 1958.

Attorney(s) appearing for the Case

Hannett, Hannett & Cornish, Albuquerque, for appellant.

James B. Cooney, Jack M. Morgan, Kendall O. Schlenker, Farmington, for appellee.

LUJAN, Chief Justice.

Appellant, an itinerant salesman, was arrested in the Town of Farmington and charged with a violation of Farmington Ordinance 158 which levies an occupation tax in the amount of one dollar per thousand for each one thousand dollars gross volume of business done, with a minimum tax of five dollars per annum. The tax is levied upon "all occupations, professions, trades, pursuits, or corporations and other...

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