YOUR FOOD STORES, INC. (NSL) v. VILLAGE OF ESPANOLA

No. 6716.

361 P.2d 950 (1961)

68 N.M. 327

YOUR FOOD STORES, INC. (NSL), a New Mexico Corporation, Plaintiff-Appellant, v. VILLAGE OF ESPANOLA, New Mexico, a municipal corporation, and Robert Valdez, Commissioner of the Bureau of Revenue of the State of New Mexico, Defendants-Appellees.

Supreme Court of New Mexico.

Rehearing Denied June 8, 1961.


Attorney(s) appearing for the Case

Catron & Catron, John S. Catron, Santa Fe, for appellant.

Edwin L. Felter, Santa Fe, for appellees.

Standley & Kegel, Santa Fe, on motion for rehearing, for appellees.

Dazzo, Dazzo & Brophy, Albuquerque, amicus curiae.


NOBLE, Justice.

The single question for determination is whether a municipality may lawfully extend its corporate limits to include lands of an Indian tribe and to enforce, within such lands, a municipal sales tax against a business located upon land leased from the Indian tribe.

No question is raised as to validity of the sales tax ordinance nor as to the annexation proceedings if the municipality could legally annex Indian lands.

It is contended...

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