Martin v. Gilliam County
Oregon Supreme Court
From Gilliam: David R. Parker, Judge. In Banc. This is a suit to enjoin the collection of a ten-mill special road tax attempted to he levied by Road District No. 1 of Gilliam County on November 24, 1917. No attempt whatever was made by the Road District to comply with the so-called budget law. The question therefore squarely presented is as to the validity of a special road tax levied under the 1917 Highway Code without any budget.
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From Gilliam: David R. Parker, Judge. In Banc. This is a suit to enjoin the collection of a ten-mill special road tax attempted to he levied by Road District No. 1 of Gilliam County on November 24, 1917. No attempt whatever was made by the Road District to comply with the so-called budget law. The question therefore squarely presented is as to the validity of a special road tax levied under the 1917 Highway Code without any budget. Plaintiff brought this suit as an affected taxpayer. Defendants answered claiming the budget law did not apply to road districts acting under the 1917 statute.…
1Opinion of the Court
McBRIDE, C. J. —
1. It is plausibly contended by appellant that the law of 1917 is practically complete in itself, and that under its provisions the so called budget law is inapplicable and unworkable. Waiving these considerations, however, we find an insuperable objection to the constitutionality of the act of 1915, supra, making the budget law applicable to “Districts, corporate bodies or organizations having power to levy *397taxes.” That objection is found in the flagrant disregard of Article IV, Section 22, of the Constitution, which reads as follows:
“No act shall ever be revised or amended…
2Cases cited1 opinion
- Oregon-Wash. R. & N. Co. v. JohnsonOregon Supreme Court · 1918
3Cited by9 opinions
- State v. GanongOregon Supreme Court · 1919
- Calder v. OrrOregon Supreme Court · 1922
- Zilesch v. Polk CountyOregon Supreme Court · 1923
- Northern Pacific Railway Co. v. DunhamMontana Supreme Court · 1939
- Health Net, Inc. v. Dep't of RevenueOregon Supreme Court · 2018
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