Bernstein Bros. v. Department of Revenue

*616LENT, C. J.

Taxpayer Bernstein Bros., Inc. brought this proceeding for a declaratory judgment and an injunction against defendants, Department of Revenue and Clay Myers, State Treasurer of the State of Oregon. Plaintiff asked the tax court to declare Chapter 797 of 1981 Oregon Laws invalid, asserting it is an unconstitutional attempt to inhibit the exercise of the people’s power of referendum. Plaintiff also asked the court to enjoin the defendants from collecting the tax imposed by this measure and from enforcing the other provisions. The tax court granted defendants’ motion for summary…