11 N.M. 669 | N.M. | 1903
OPINION OP THE COURT.
The three above-entitled cases were tried as one case upon an agreed statement of facts in the district court of Grant county,, without the intervention of a jury, and judgment rendered against said several plaintiffs in error, from which judgment writs of error were sued out.
The special levy of taxes contested by plaintiffs in error was made to pay certain judgments against said county, which judgments were rendered upon claims constituting a part of the county current expenses of said county for the years 1895, 1896, and 1897. This special levy was in excess of the statutory limit of two and one-half mills for county current expenses and the one-half of one mill for deficit.
The all important question raised in this case is whether or not the court can inquire into a judgment to determine whether the claim is one legally payable out of the taxes sought to be collected.
Defendant in error contends that the judgments are not county current expenses, tut judgments, and that the nature of the claim can not be inquired into.
Defendant in. error relies upon United States Trust Company v. Territory, 10 N. M. 416, 62 Pac. 987. On first blush it would seem that Trust Company v. Territory, supra, would be in harmony with the contention of defendant in error, but by adose and careful examination of that case it will be observed that the court says: “For just what county expenses they (county warrants) were issued, does not appear. It may have been for .keeping prisoners in jail. . . The pleadings in that case did not show that the items upon which the judgment was rendered, were for county current ex- • penses. The court could not pass upon the question of whether or not you could go. behind the judgment to ascertain on what the judgment was rendered, such question not being before the court. In that case the learned judge said: “These claims having been merged .into adjudgment are not subject to collateral attacks in proceedings brought to enforce the payment of tax levies, and in proceedings such as this it is improper for the courts to go behind the judgment to ascertain upon what it was based for the purpose of preventing its payment,” which proposition was correct under the issues raised in that case. The learned judge may have been a little unfortunate in using the language above quoted, that question not being raised by the pleadings. So far as the case of Trust Company v. Territory, supra, is, if at all, in conflict with this opinion, the same is hereby overruled.
The item of $276.21, arising on account of a raise in the valuation of the property of plaintiff in error, by the said board of county commissioners, is not contested. Therefore, it is ordered that defendant in error have and recover judgment in this court for said sum of $276.21, with interest and costs.