Hibernian Benevolent Society v. Kelly
Oregon Supreme Court
Appeal from Multnomah: E. D. Shattuck, Judge. The Portland Hibernian Benevolent Society, a corporation organized under the statute providing for the incorporation of churches, religious, benevolent, literary, and charitable institutions, brought this suit to restrain the sheriff of Multnomah County from enforcing the collection of taxes levied upon its property for state and county purposes for the year eighteen hundred and ninety-two, claiming that such property is exempt…
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Appeal from Multnomah: E. D. Shattuck, Judge. The Portland Hibernian Benevolent Society, a corporation organized under the statute providing for the incorporation of churches, religious, benevolent, literary, and charitable institutions, brought this suit to restrain the sheriff of Multnomah County from enforcing the collection of taxes levied upon its property for state and county purposes for the year eighteen hundred and ninety-two, claiming that such property is exempt from taxation under the constitution and laws of the state. From the agreed statement of facts it appears that plaintiff…
1Opinion of the Court
Opinion by
Mr. Chief Justice Bean.
Article IX, section 1 of the state constitution directs that “The legislative assembly shall provide by law for uniform and equal rate of assessment and taxation; and shall prescribe such regulations as shall secure a just valuation for taxation of all property, both real and personal, excepting such only for municipal, educational, literary, scientific, religious, or charitable purposes as may be specially exempted by law.” Under this provision no property can be relieved from taxation except such as may be in use for some of the purposes enumerated therein,…
2Cases cited32 opinions
- Vicksburg, Shreveport & Pacific Railroad v. DennisSupreme Court of the United States · 1886
- Morris v. Lone Star Chapter No. 6Texas Supreme Court · 1887
- Washburn College v. Comm'rs of Shawnee Co.Supreme Court of Kansas · 1871
- M. E. Church, South v. HintonTennessee Supreme Court · 1893
- City of Indianapolis v. Grand MasterIndiana Supreme Court · 1865
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3Cited by58 opinions
- Multnomah School of Bible v. Multnomah CountyOregon Supreme Court · 1959
- Oregon Methodist Homes, Inc. v. State Tax CommissionOregon Supreme Court · 1961
- Allen v. Multnomah CountyOregon Supreme Court · 1946
- Corporation of the Sisters of Mercy v. Lane CountyOregon Supreme Court · 1927
- Gymnastic Ass'n of the South Side of Milwaukee v. City of MilwaukeeWisconsin Supreme Court · 1906
53 more not listed; retrieve them via the Exa API.