Oregon & Washington Savings Bank v. Catlin
Oregon Supreme Court
Appeal from Multnomah County. Eeview is the proper remedy. (Rhea v. Umatilla Cownty, 2 Or. 698; Poppleton v. Yamhill County, 8 Or. 338.) Deposits are indebtedness of the bank. (Marine Banh v. Fulton, 2 Wall. 252; Graves v. Dudley, 20 N. Y. 80.) If petitioner’s statement of indebtedness came within the statute (Hill’s Code, § 2752), it was the duty of the board of equalization to allow the same. (Hill’s Code, § 2778.) The statement was properly verified.
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Appeal from Multnomah County. Eeview is the proper remedy. (Rhea v. Umatilla Cownty, 2 Or. 698; Poppleton v. Yamhill County, 8 Or. 338.) Deposits are indebtedness of the bank. (Marine Banh v. Fulton, 2 Wall. 252; Graves v. Dudley, 20 N. Y. 80.) If petitioner’s statement of indebtedness came within the statute (Hill’s Code, § 2752), it was the duty of the board of equalization to allow the same. (Hill’s Code, § 2778.) The statement was properly verified. It refers to, and is made part of the original verified return. All statements of assessable property must be sworn to. (Sess. Acts, 1880,…
1Opinion of the CourtLord, C. J.
This is a writ of review brought by the Oregon and Washington Mortgage Savings Bank of Oregon to review the action of the board of equalization of taxes for Multnomah County, Oregon. The appeal is from the judgment of the Circuit Court of that county, affirming the decision of the board, and dismissing the writ. The facts alleged in substance are: That the plaintiff, at the time therein stated, filed with the defendants as such board, a statement of its assessable property in Multnomah County, together with a statement of its indebtedness. That thereafter, on application of the plaintiff, the…
2Cases cited3 opinions
- Thompson v. Multnomah CountyOregon Supreme Court · 1861
- Pruden v. Grant CountyOregon Supreme Court · 1885
- Wood v. RiddleOregon Supreme Court · 1886
3Cited by3 opinions
- Fisher v. Union CountyOregon Supreme Court · 1903
- Penland v. PenlandSupreme Court of Iowa · 1963
- State Ex Rel. Simpson, Co. v. Chickasha Cotton Oil Co.Supreme Court of Oklahoma · 1915