New Mexico Supreme Court May 23, 1936, No. 4110. (Jackling v. State Tax Commission)

BICKLEY, Justice.

The appellant filed his complaint alleging that he was a nonresident of the state of New Mexico; and that he was a resident of California; that, he had no residence in the state of New Mexico, and did not reside therein; that he had no business or agency in the state of New Mexico and was not engagéd in the transaction of business in, into, or from the state of New Mexico.