Central Lincoln People's Utility District v. State Tax Commission

By this suit, plaintiff sought a declaratory judgment of its rights authorizing injunctive relief preventing defendant State Tax Commission from collecting a corporate excise tax upon this people’s utility *400district under Oregon Laws 1955, Ch. 592, § 2, p 716, now ORS 317.074 (as that ORS section read in 1955).

Plaintiff, a people’s utility district, serves approximately 11,042 customers with electricity in Douglas, Coos, Lane and Lincoln counties and in the city of Toledo. It was organized in 1940 pursuant to what is now referred to as “The People’s Utility District Law.”

By way of historical…