Gunderson Bros. v. Commission

Edward H. Howell, Judge.

The plaintiff appeals from a tax commission order denying plaintiff’s claim for a personal property tax exemption under the Oregon free port statute, ORS 307.810, the material part of which is set forth below. ①

Most of the facts have been stipulated.

The plaintiff is engaged in manufacturing railroad cars which it sells to various railroad companies. Plaintiff purchases wheels, axles, side frames, bolsters and other items from out-of-state manufacturers. The items mentioned are shipped into Oregon and assembled here by plaintiff to form “trucks” which consist of four…