Ankeny v. Blakley
Oregon Supreme Court
From Umatilla: W. R. Ellis, Judge. Suit by Levi Ankeny against William Blakley, as sheriff of Umatilla County, and another, for an injunction to restrain the respondents from collecting a tax on certain bank stock owned by complainant.
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From Umatilla: W. R. Ellis, Judge. Suit by Levi Ankeny against William Blakley, as sheriff of Umatilla County, and another, for an injunction to restrain the respondents from collecting a tax on certain bank stock owned by complainant. The First National Bank of Pendleton, having been assessed on its paid-up capital stock by the assessor of Umatilla County as of March 1,1899, applied to the county board of equalization on September 2d following to be relieved from such assessment; specifying, among other objections, that the stock was not legally taxable to the bank. Recognizing the validity…
1Opinion of the CourtJustice Wolverton
*831. We will consider first the contention of counsel that the shares of bank stock were assessed when they were listed upon the roll in the name of the bank, and a valuation placed upon them by the assessor, and that thereafter the county board of equalization was without power or competent authority to-put a higher valuation upon them, without notice to the shareholders. It is provided (B. & C. Comp. § 3080) that if it shall appear to the board of equalization that there are any lands or other property assessed twice, or in the name of a person or persons not the owner thereof, or assessed…
2Cases cited17 opinions
- Mercantile Bank v. New YorkSupreme Court of the United States · 1887
- Stanley v. Supervisors of AlbanySupreme Court of the United States · 1887
- Supervisors v. StanleySupreme Court of the United States · 1882
- People v. WeaverSupreme Court of the United States · 1880
- Aberdeen Bank v. Chehalis CountySupreme Court of the United States · 1897
12 more not listed; retrieve them via the Exa API.
3Cited by23 opinions
- Schafer v. Fraser Et UxOregon Supreme Court · 1956
- First National Bank of Estherville v. City CouncilSupreme Court of Iowa · 1907
- Goff v. KelseyOregon Supreme Court · 1915
- State ex rel. Peterson v. DunlapIdaho Supreme Court · 1916
- Dunis v. DirectorOregon Supreme Court · 1927
18 more not listed; retrieve them via the Exa API.