Steel v. Fell
Oregon Supreme Court
From Malheur: Robert Eakin, Judge. This is a proceeding by mandamus to compel the sheriff under section 2832, Hill’s Code of Oregon, to deduct certain indebtedness claimed by Steel and Adams from the amount of their taxable property, and to remit the taxes upon the amount so deducted.
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From Malheur: Robert Eakin, Judge. This is a proceeding by mandamus to compel the sheriff under section 2832, Hill’s Code of Oregon, to deduct certain indebtedness claimed by Steel and Adams from the amount of their taxable property, and to remit the taxes upon the amount so deducted. The facts out of which the controversy arose are briefly these: On July twenty-first, eighteen hundred and ninety-one, Steel and Adams, having been applied to by the assessor of Malheur County for a statement of their taxable property, filled out a blank list used for the. purpose, and gave in their property in…
1Opinion of the Court
*274Opinion by
Mr. Justice Wolverton.
If it be conceded that mandamus will lie to compel tbe sheriff to remit taxes in a proper case, it is not believed that plaintiffs have brought themselves within the purview of the section authorizing such remission. The section (2832) reads as follows: “Whenever the assessor in any county, through mistake or otherwise, shall return as taxable property a greater amount than should be assessed to any person, the sheriff may remit the excess, upon the person owning such property, or his agent, making affidavit that the same was wrongfully assessed, and giving…
2Cases cited1 opinion
- Stephens v. School District No. 21Oregon Supreme Court · 1877
3Cited by9 opinions
- Oregon & Cal. R. R. v. Jackson CountyOregon Supreme Court · 1901
- Weyerhaeuser Land Co. v. Board of EqualizationOregon Supreme Court · 1917
- Southern Oregon Co. v. Coos CountyOregon Supreme Court · 1901
- Citizens' National Bank v. Baker County Board of EqualizationOregon Supreme Court · 1924
- Allen v. CraigOregon Supreme Court · 1921
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