New Mexico Supreme Court August 23, 1900, 856 (Baca v. Board of County Commissioners)

PARKER, J.

The questions raised by this record involve a construction of the several statutes making provisions for the fees of assessors. It appears that the first act provided for a commission of five per cent, on the amount of the tax roll when delivered to the tax collector, one-half to be paid by the county and one-half by the Territory, and provided for a recovery back of the commission