Mitchell Bros. Truck Lines v. Hill

The plaintiff, as a motor carrier of freight, is required by law to pay a tax for the use of the public highways. The defendant (hereinafter referred to as the “commissioner”) caused an audit to be made of the plaintiff’s reported operations from June, 1949, to and including December, 1952, and as a result of this audit additional taxes with interest were assessed against plaintiff. Plaintiff was duly notified of the assessment and pursuant to ORS 767.365 plaintiff filed its petition for reconsideration of the assessment. Hearings were had on plaintiff’s petition and the commissioner, with…