Gunderson Bros. Engineering Corp. v. State Tax Commission

The issue is whether certain personal property of the plaintiff taxpayer is exempt from the assessment of a personal property tax because of the Oregon Free Port Act.

The principal section of the Act (OB.S 307.810) provides:

“(1) Personal property in transit through this state is goods, wares and merchandise destined for sale in the ordinary course of trade or business, manufactured or produced outside the state and brought into the state for transshipment to an out-of-state destination (other than the county of origin), while being so shipped or while held in public or private storage awaiting…