Oregon Steam Navigation Co. v. City of Portland
Oregon Supreme Court
Appeal from Multnomah County. Under the provision of the charter granted, to the city of. Portland, June 24th, 1854, the city government had authority to levy and collect taxes not to exceed one-half of one per centum per annum, upon all real and personal property made taxable by law for county' and State purposes.
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Appeal from Multnomah County. Under the provision of the charter granted, to the city of. Portland, June 24th, 1854, the city government had authority to levy and collect taxes not to exceed one-half of one per centum per annum, upon all real and personal property made taxable by law for county' and State purposes. Section 10, of article 4, of the city charter, further provided, “ That if any person or persons not previously taxed, at any time after the annual assessment, shall commence to sell or barter any goods or chattels not previously assessed for city taxes, within said city, such…
1Opinion of the CourtWilson, J.
The charter given to the city of Portland, authorized the assessment of property for taxation to be made-in the same manner prescribed by law for assessing and col-lecting county and territorial taxes; and the city assessor' *84could go no farther than the county assessor might in the discharge of the duties of his office. By a statute passed in 1854, page 416, Gen. Stat., the county assessor was required within a prescribed time to assess all the taxable property in Tiis county, and return his roll to the County Commissioners, and that having been done and corrected, his official authority was…
2Cited by3 opinions
- Pierson v. Minnehaha CountySouth Dakota Supreme Court · 1912
- Finney, Lee & Co. v. Steamboat FayetteSupreme Court of Missouri · 1847
- Box Elder County v. Conley, County AssessorUtah Supreme Court · 1930