State v. Johnson
Oregon Supreme Court
Original proceeding in Supreme Court. In Banc. Statement by Mb. Justice Habbis. Upon the petition of the Port of Bay City, a municipal corporation, this court, in the exercise of its original jurisdiction, issued a writ of mandamus commanding C. A. Johnson, as assessor, and.H. Crenshaw, as sheriff of Tillamook County, to amend an assessment-roll or to show cause for not making the amendment. The writ contains a recital of all the facts.
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Original proceeding in Supreme Court. In Banc. Statement by Mb. Justice Habbis. Upon the petition of the Port of Bay City, a municipal corporation, this court, in the exercise of its original jurisdiction, issued a writ of mandamus commanding C. A. Johnson, as assessor, and.H. Crenshaw, as sheriff of Tillamook County, to amend an assessment-roll or to show cause for not making the amendment. The writ contains a recital of all the facts. The authority conferred upon ports is exercised by a board of commissioners. The port is empowered to levy taxes to pay general expenses incurred in carrying…
1Opinion of the CourtJustice Harris
The relator argued that the tax levied on November 17th was illegal because: (1) The levy included a special tax to provide for a sinking fund to be applied on the principal of the bonds as they became due; and (2) the budget had not been published as required by law. At the hearing the relator assumed that the order canceling the first levy, the making of the second levy, and the notice to the assessor and county clerk occurred within the time permitted by law for making and giving notice of tax levies, and therefore it was contended that the second levy should be extended upon the tax-roll…
2Cases cited23 opinions
- French v. EdwardsSupreme Court of the United States · 1872
- Pond v. NegusMassachusetts Supreme Judicial Court · 1807
- Kipp v. DawsonSupreme Court of Minnesota · 1884
- State v. West Duluth Land Co.Supreme Court of Minnesota · 1899
- Baltimore, Chesapeake & Atlantic Ry. Co. v. County CommissionersCourt of Appeals of Maryland · 1901
18 more not listed; retrieve them via the Exa API.
3Cited by8 opinions
- State Ex Rel. Smith v. SmithOregon Supreme Court · 1953
- Anaconda Co. v. Department of RevenueOregon Supreme Court · 1977
- Childs v. Marion CountyOregon Supreme Court · 1940
- Paine v. WellsOregon Supreme Court · 1918
- Preble v. Department of RevenueOregon Tax Court · 1998
3 more not listed; retrieve them via the Exa API.