Legal Opinion

Johnson v. City Council

Clackamas County Circuit Court, Oregon

Decided March 15, 1868PublishedCited by 6 opinions

The plaintiffs are executors of the last will of W. C. Doment, deceased. J. D. .'Dement, one of the executors, being a resident of Ban Francisco, Gal., and the other, W. C. Johnson, residing in Oregon City, in this state; the latter had the personal care and management of the estate.

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The plaintiffs are executors of the last will of W. C. Doment, deceased. J. D. .'Dement, one of the executors, being a resident of Ban Francisco, Gal., and the other, W. C. Johnson, residing in Oregon City, in this state; the latter had the personal care and management of the estate. Some months before the time of the annual city assessment of Oregon City lor 1887, the executor Johnson caused notes, mortgages, etc., payable to the executors, theretofore kept by him in Oregon City, to be placed in the hands of an agent residing outside of Oregon City; said Johnson continuing a citizen of, and…

1Opinion of the Court

Upton, J.,

delivered the following opinion:

The charter of Oregon City contains the following provisions: The City Council has power “ to levy and collect taxes for general corporation purposes, not to exceed one *14half of one per cent, per annum upon all real and personal property actually within the corporate limits of said city, made taxable by the law for county and territorial purposes.”

The assessor shall make “a correct list of all the real estate within said city, and the personal estate of all citizens thereof and upon such property is to be levied the taxes spoken of in the charter.

The…

2Cited by6 opinions

  1. Endicott, Johnson & Co. v. Multnomah CountyOregon Supreme Court · 1920
  2. Newcomb v. PaigeMassachusetts Supreme Judicial Court · 1916
  3. Scripps v. Board of ReviewIllinois Supreme Court · 1899
  4. Kimball v. WilsonSuperior Court of New Hampshire · 1824
  5. Dallinger v. RapelloU.S. Circuit Court for the District of Massachusetts · 1882

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