That any resident of this state, selling wood, fruits, farm and garden produce of his own raising, exclusively, or fresh meats, butchered from animals of his own raising only, shall not be required to pay an occupation tax or to obtain a peddler's or itinerant vendor's license to engage in such sales; provided, that when beef, veal or mutton is offered for sale the person so offering such beef, veal or mutton for sale shall have in his immediate possession at the time and place of offering such meat for sale the hide or pelt of the slaughtered animal, the meat of which is being offered for sale, so that such hide may be examined and inspected by any authorized cattle inspector, peace officer, or any other person demanding to inspect the same. The provisions of this section, relative to the sale of fresh meat shall apply only to owners of livestock who do not make a business of peddling; provided that any person desiring to slaughter any meat animal for the purpose of selling the meat thereof, shall before slaughtering notify in writing the nearest justice of the peace [magistrate] or brand inspector of the New Mexico cattle sanitary board [livestock board] of such intent, giving descriptions of brand, sex, color and age of such animal.

History: Laws 1915, ch. 83, § 1; 1927, ch. 58, § 1; C.S. 1929, § 81-116; Laws 1933, ch. 90, § 1; 1941 Comp., § 62-301; 1953 Comp., § 60-3-1.

Bracketed material. — The bracketed material was inserted by the compiler and is not part of the law. Laws 1967, ch. 213, § 2 provided that references to the cattle sanitary board shall be references to the livestock board.

Laws 1968, ch. 62, § 40 provided that references to "justice of the peace" shall be construed as references to the magistrate courts. See 35-1-38 NMSA 1978.

Cross references. — For Livestock Code, see 77-2-1 NMSA 1978 et seq.

For inspection of slaughterhouses and hides, see 77-9-33 NMSA 1978.

For retention of hides for inspection, see 77-17-10 and 77-17-12 NMSA 1978.

Am. Jur. 2d, A.L.R. and C.J.S. references. — Exemption of agricultural activities or occupations from business or occupation license or tax, 38 A.L.R.4th 1074.