State Ex Rel. Umatilla County v. Davis

Petition for rehearing denied March 21, 1939

On Petition for Rehearing

(88 P. (2d) 314)

LUSK, J.

A petition for rehearing has been filed, supported by briefs of counsel for the petitioners and counsel appearing amici curiae pursuant to leave of court.

Emphasis is laid upon the case of State ex rel. Barton v. Hopkins, 14 Wash. 59, 44 P. 134 (cited in our former opinion), which this court expressly declined to follow in Municipal Security Company v. Baker County, 33 Or. 338, 54 P. 174. The reasoning of the Washington court is as follows: Taxes of the current year have been treated by the courts as a…