Legal Opinion

City of Nyssa v. Malheur County

Oregon Supreme Court

Decided July 20, 1909PublishedCited by 13 opinions

Statement by Mr. Justice McBride. This is an action at law brought by plaintiff, the City of Nyssa, against Malheur County, to recover certain moneys collected by the county, within the corporate limits of plaintiff for road tax. Plaintiff contends that, under certain provisions of its charter, it is entitled to all the road tax collected on property within its limits, and that defendant refuses to pay over the same. Defendant demurred generally to the complaint.

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Statement by Mr. Justice McBride. This is an action at law brought by plaintiff, the City of Nyssa, against Malheur County, to recover certain moneys collected by the county, within the corporate limits of plaintiff for road tax. Plaintiff contends that, under certain provisions of its charter, it is entitled to all the road tax collected on property within its limits, and that defendant refuses to pay over the same. Defendant demurred generally to the complaint. The demurrer was sustained, and plaintiff appeals. Submitted on appellant’s brief under the proviso of Rule 16 of the Supreme…

1Opinion of the CourtJustice McBride

There was no brief filed or appearance made in this court on behalf of defendant, and perhaps we would be justified in assuming that defendant has abandoned its contention in the matter, but nevertheless we feel constrained to give the case such examination as the circumstances will permit.

Plaintiff’s right to recover these taxes depends upon the construction of certain sections of its charter and of Subdivisions 7 and 10 of Section 23, Article IV, Constitution of Oregon. Section 3, Chapter 3, Nyssa City Charter, reads as follows: “The city treasurer shall receive from the sheriff of Malheur…

2Cases cited3 opinions

  1. Oregon Coal Co. v. Coos Co.Oregon Supreme Court · 1897
  2. City of East Portland v. County of MultnomahOregon Supreme Court · 1876
  3. Oregon City v. MooreOregon Supreme Court · 1896

3Cited by13 opinions

  1. Leadbetter v. PriceOregon Supreme Court · 1921
  2. DeVall v. DeVallOregon Supreme Court · 1910
  3. West v. McDonaldOregon Supreme Court · 1912
  4. Delovage v. Old Oregon Creamery Co.Oregon Supreme Court · 1915
  5. State v. KayOregon Supreme Court · 1915

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