Henderson v. State Tax Commission

This is a suit for the purpose of obtaining a declaratory judgment as to whether plaintiff should be required to pay the last half of the personal property tax assessed against a certain pleasure boat, named “Evening Star”, the length of which is 46.8 feet, which said boat is owned by plaintiff and has been so owned continuously within Multnomah County, Oregon, for a period of over five years prior to the filing of plaintiff’s complaint on the 13th day of April, 1946.

The taxes upon said boat, based upon the assessment of January 1, 1945, for the fiscal year beginning July 1, 1945 and ending…