City of Pendleton v. Umatilla County

This suit was instituted by the City of Pendleton to compel the County of Umatilla to account for and pay over to the city certain moneys collected by the county as road taxes during the year 1919, and each year thereafter, up to and including the year 1923. A demurrer to the complaint was sus fcained, and from an order dismissing the suit the city has appealed.

In substance, the complaint alleges that pursuant to Section 4600, Or. L., it was incumbent upon Umatilla County to levy a separate road tax during each of said years upon all taxable property within the county, and, when collected, to…