Straus v. Foxworth, 231 U.S. 162 (1913)

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Straus v. Foxworth


No.191
Submitted October 20, 1913
Decided November 17, 1913
231 U.S. 162

APPEAL FROM THE SUPREME COURT
OF THE TERRITORY OF NEW MEXICO

Syllabus

A statement that a statutory sale was not sufficiently advertised is a pure conclusion of law, and, in the absence of allegations of fact to sustain it, is an empty assertion that is not admitted by demurrer. Statements that the amount of taxes for which the property was sold was excessive must be read in connection with other statements in the pleading admitting that the taxes were delinquent, and therefore augmented by the statutory penalties.

A construction by the Supreme Court of the Territory that is not manifestly wrong will not be rejected by this Court, and so held as to a construction of the words "in accordance with this act" as meaning "under this act." Treat v. Grand Canyon Railway Co., 222 U.S. 448. A statute correcting irregularities in compliance with statutory provisions in regard to tax sales is remedial in nature, and, unless violative of constitutional restriction, is not a denial of due process of law as retrospective legislation, and so held as to § 25 of c. 22 of the laws of New Mexico of 1899, providing that sales for taxes made under that act shall not be invalidated except on the ground of prior payment of the taxes or exemption of the property from taxation.

One attacking a statute on the ground that it is unconstitutional is limited to his own case as the statute has been applied therein; he cannot rely on a possible construction of the statute that might make it unconstitutional. Castillo v. McConnico, 168 U.S. 674.

16 N.M. 442 affirmed.

The facts, which involve the validity of a tax sale and the constitutionality of a statute of New Mexico relative to tax deeds, are stated in the opinion.