Portland v. Portland Gas & Coke Co.
Oregon Supreme Court
From Multnomah.: William N. Gate ns, Judge. Department 1. Statement by Mr. Justice Burnett. This is an action by the City of Portland against the Portland Gas & Coke Company. By virtue of an ordinance hereinafter mentioned to provide additional revenue for the City of Portland, this action was instituted to recover a 3 per cent license tax upon the gross receipts of the defendant as a corporation engaged in the business of selling gas in the city.
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From Multnomah.: William N. Gate ns, Judge. Department 1. Statement by Mr. Justice Burnett. This is an action by the City of Portland against the Portland Gas & Coke Company. By virtue of an ordinance hereinafter mentioned to provide additional revenue for the City of Portland, this action was instituted to recover a 3 per cent license tax upon the gross receipts of the defendant as a corporation engaged in the business of selling gas in the city. Upon a demurrer to the complaint, the court rendered judgment for the defendant, from which the plaintiff appeals. In Banc. Statement by Mr.…
1Opinion of the CourtJustice Burnett
In respect to the matters involved in this action, the City of Portland operates under a charter formulated by an act of the legislative assembly of the state approved January 23, 1903. Section 3 thereof reads thus:
“The City of Portland shall be invested within its limits with authority to perform all public services and with all govermental powers except such as are expressly conferred by law upon other public corporations and subject to the limitations prescribed by the constitution and laws of the state, except as hereinafter provided.”
*197Section 114 authorizes the council to assess, levy and…
2Cases cited11 opinions
- New Jersey v. AndersonSupreme Court of the United States · 1906
- Memphis & Little Rock Railroad v. Railroad CommissionersSupreme Court of the United States · 1884
- Salt Lake City v. Christensen Co.Utah Supreme Court · 1908
- Jackson v. NeffSupreme Court of Florida · 1912
- Goldsmith v. Mayor of HuntsvilleSupreme Court of Alabama · 1897
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3Cited by8 opinions
- Standard Lbr. Co. v. PierceOregon Supreme Court · 1924
- Safeway Stores, Inc. v. City of PortlandOregon Supreme Court · 1935
- The Best Foods, Inc. v. Christensen, State Treas.Utah Supreme Court · 1930
- Postal Telegraph Co. v. City of PortlandDistrict Court, D. Oregon · 1915
- City of Portland v. HomeAway.com, Inc.District Court, D. Oregon · 2017
3 more not listed; retrieve them via the Exa API.