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MESCALERO APACHE TRIBE v. JONES

No. 635.

489 P.2d 666 (1971)

83 N.M. 158

The MESCALERO APACHE TRIBE, Appellant, v. Franklin JONES, Commissioner of The Bureau of Revenue of the State of New Mexico and the Bureau of Revenue of the State of New Mexico, Appellees.

Court of Appeals of New Mexico.

Rehearing Denied September 7, 1971.

Certiorari Denied October 6, 1971.

Attorney(s) appearing for the Case

S. Thomas Overstreet, Fettinger, Bloom & Overstreet, Alamogordo, for appellant.

David L. Norvell, Atty. Gen., John C. Cook, Special Asst. Atty. Gen., Santa Fe, for appellees.

OPINION

HENDLEY, Judge.

The Bureau of Revenue (Bureau) imposed a compensating tax on the Mescalero Apache Tribe, d/b/a Sierra Blanca Ski Enterprises (Tribe) based upon the purchase price of materials used to construct two ski lifts. The Bureau also imposed an emergency school tax on the gross receipts of the operation of the ski resort. The Tribe protested the compensating tax assessment and also filed a claim of refund for the sums paid under the emergency...

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