Standard Lbr. Co. v. Pierce

The plaintiff, an Oregon corporation, instituted this suit against the members of the State Tax Commission and the Attorney General, to secure a permanent injunction against those officers, restraining them from proceeding under Chapter 279, Laws of 1923, known as the “Income Tax Act,” to compel plaintiff to file a return thereunder, or to pay any or all of the taxes imposed thereby, and generally to restrain the defendants from enforcing the act mentioned.

By its complaint, plaintiff charges that the Income Tax Act violates both the state and federal Constitutions. The facts alleged in the…