Welch v. City of Astoria
Oregon Supreme Court
Appeal from Clatsop: Thos. A. McBride, Judge. This is a suit by Nancy Welch against the City of Astoria and others to restrain the collection of city taxes on certain real property owned by the plaintiff.
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Appeal from Clatsop: Thos. A. McBride, Judge. This is a suit by Nancy Welch against the City of Astoria and others to restrain the collection of city taxes on certain real property owned by the plaintiff. The complaint is made up largely of averments which are intended to show that the defendant city, through its agents, purposely and fraudulently omitted and refused to assess mortgages on real estate representing a large sum, and that, by reason thereof, plaintiff's taxes are greatly increased in the sum of •-- dollars. It also alleges that the sum of five hundred and thirty-seven dollars is…
1Opinion of the Court
Opinion by
Mr. Chief Justice Lord.
*91Our Code provides that “a mortgage, deed of trust, contract, or other obligation, whereby land or real property situated in more than one county in this state is made security for the payment of a debt, shall, for the purpose of assessment and taxation, be deemed and treated as land or real property”: Hill’s Code, § 2735. It also provides that “all property, real and personal, within this state, not expressly exempt therefrom, shall be subject to taxation in the manner provided by law”: Hill’s Code, § 2729. The charter of Astoria provides that ‘ ‘ the…
2Cases cited2 opinions
- Taylor v. SecorSupreme Court of the United States · 1876
- Balfour v. City of PortlandUnited States Circuit Court · 1886
3Cited by9 opinions
- Equitable Life Assurance Society v. BootheOregon Supreme Court · 1938
- State Highway Commission v. Efem Warehouse Co.Oregon Supreme Court · 1956
- Landers v. Van AukinOregon Supreme Court · 1915
- Southern Pac. Co. v. SiemensOregon Supreme Court · 1915
- Crawford v. O'ConnellOregon Supreme Court · 1901
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