Silverfield v. Multnomah County
Oregon Supreme Court
From Multnomah: Robert Gr. Morrow, Judge. In Bane. This is a suit to enjoin the collection from the plaintiff of a tax based upon an assessment of merchandise and stock in trade in the City of Portland valued at $10,000, on the ground that the plaintiff does not own the property assessed, and that the assessment is void because made without any authority. The plaintiff was formerly a merchant dealing in furs.
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From Multnomah: Robert Gr. Morrow, Judge. In Bane. This is a suit to enjoin the collection from the plaintiff of a tax based upon an assessment of merchandise and stock in trade in the City of Portland valued at $10,000, on the ground that the plaintiff does not own the property assessed, and that the assessment is void because made without any authority. The plaintiff was formerly a merchant dealing in furs. The defendant connty, of which the defendant Hnrlbnrt is sheriff, is a municipal corporation. It is alleged that in September, 1917, H. E. Eeed, as assessor of Multnomah Connty,…
1Opinion of the CourtJohns, J.
Tbe defendants vigorously contend that equity does not have jurisdiction of this suit, and that is tbe vital question presented. Under tbe statute, tbe assessor not only has tbe power, but it is bis official duty, to assess all property in bis county as of March 1st of each year. However, be has no legal right to assess property to another which tbe latter does not own, have in bis possession or control. The ownership of the $10,000 worth of merchandise and stock in trade was made an issue, tbe plaintiff claiming that be did not own tbe property, and tbe assessor alleging that be did. On that…
2Cases cited2 opinions
- Portland University v. Multnomah CountyOregon Supreme Court · 1897
- Searing v. HeavysidesIllinois Supreme Court · 1883
3Cited by5 opinions
- Bunten v. Rock Springs Grazing Ass'nWyoming Supreme Court · 1923
- Reid v. Multnomah CountyOregon Supreme Court · 1921
- First National Bank v. Benton CountyOregon Supreme Court · 1944
- Moe v. Pratt, SheriffOregon Supreme Court · 1946
- Town of Pine Bluffs v. EiseleWyoming Supreme Court · 2017