Weyerhaeuser Timber Co. v. Galloway

This is an appeal by the defendants from a declaratory decree of the circuit court entered in favor of the plaintiff in a suit instituted by it for the purpose of securing the awarded relief. The plaintiff is a Washington corporation which is subject to the excise tax imposed upon corporations by §§ 110-1501 to 110-1527, O. C. L. A. The defendants are the three members of the state tax commission; the latter was created by § 110-501, O. C. L. A. The plaintiff does business in other states as well as in this state. Its activities are, therefore, within the purview of § 69-1307, Oregon Code…