Godfrey v. Douglas County
Oregon Supreme Court
Appeal from Douglas: J. G. Fullerton, Judge. This is a special proceeding by O. F. Godfrey, Peter Hume, and S. O. Flint, partners doing business under the firm name of the Douglas County Bank, to have the action of the County Court of Douglas County in the matter of increasing an assessment reviewed by the circuit court.
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Appeal from Douglas: J. G. Fullerton, Judge. This is a special proceeding by O. F. Godfrey, Peter Hume, and S. O. Flint, partners doing business under the firm name of the Douglas County Bank, to have the action of the County Court of Douglas County in the matter of increasing an assessment reviewed by the circuit court. The record shows that on July seventeenth, eighteen hundred and ninety-three, the county court made an order extending the time until the first Monday in October for the county assessor to return the assessment roll; that on September sixth the court met, and continued in…
1Opinion of the Court
Opinion by
Mr. Justice Moore.
*449The record presents two questions for consideration: (1) Did the county court have jurisdiction of the subject matter and persons of the interested parties at the time it attempted to increase the assessment; and, if so, (2) Does the record show a judgment unimpeachable upon a direct attack?
1. The first question suggested requires an examination of the statute prescribing the duties of the assessor, board of equalization, and county court in the matter of returning the assessment roll and equalizing the assessment. The law requires the assessor to assess all the…
2Cases cited3 opinions
- Bronson v. SchultenSupreme Court of the United States · 1882
- Becker v. Malheur CountyOregon Supreme Court · 1893
- Tompkins v. Clackamas CountyOregon Supreme Court · 1884
3Cited by4 opinions
- Dayton v. Board of EqualizationOregon Supreme Court · 1897
- Roethler v. CummingsOregon Supreme Court · 1917
- First National Bank of Weiser v. Washington CountyIdaho Supreme Court · 1909
- Drennan v. WarburtonSupreme Court of Oklahoma · 1912