Legal Opinion

Astoria v. Kozer

Oregon Supreme Court

Decided February 1, 1928PublishedCited by 7 opinions

1Opinion of the CourtCoshow, J.

The case is presented on general demurrer to the alternative writ.

“Taxes” as used in Section 1 of said chapter is broad enough to include income taxes, motor vehicle taxes, gasoline taxes, inheritance taxes and corporation license taxes. The statutes prescribe that the motor vehicle taxes and the gasoline taxes shall be paid into a special fund to be applied, first, to tbe payment of interest and retirement of bonds; second, to defray the expenses of preparing the roadbed, bridges, etc., for the construction of state highways, and third, in any other manner for general road improvement: Or.…

2Cases cited4 opinions

  1. Pollock v. Farmers' Loan & Trust Co.Supreme Court of the United States · 1895
  2. Kinney v. AstoriaOregon Supreme Court · 1923
  3. Eastern & Western Lumber Co. v. PattersonOregon Supreme Court · 1927
  4. Des Moines Union Railway Co. v. Chicago Great Western Railway Co.Supreme Court of Iowa · 1920

3Cited by7 opinions

  1. Union Pacific Railroad v. BeanOregon Supreme Court · 1941
  2. State v. North American Car Corp.Montana Supreme Court · 1945
  3. Sprague v. FisherOregon Supreme Court · 1948
  4. Guardian Building & Loan Ass'n v. McCallisterOregon Supreme Court · 1928
  5. Hunter v. CunningOregon Supreme Court · 1945

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