Or. & Cal. R. R. v. Lane County
Oregon Supreme Court
Lane County: Martin L. Pipes, Judge. Bill in equity by the Oregon & California Eailroad Company to enjoin Lane County and James E. Noland, its sheriff, from selling certain lands of plaintiff for delinquent taxes. From a decree dismissing the complaint on a demurrer plaintiff appeals. Section 2831 of the Code is void because it does not provide for notice to the taxpayer, and because the duties of the sheriff are purely ministerial.
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Lane County: Martin L. Pipes, Judge. Bill in equity by the Oregon & California Eailroad Company to enjoin Lane County and James E. Noland, its sheriff, from selling certain lands of plaintiff for delinquent taxes. From a decree dismissing the complaint on a demurrer plaintiff appeals. Section 2831 of the Code is void because it does not provide for notice to the taxpayer, and because the duties of the sheriff are purely ministerial. The act of assessing property is quasi-judicial, and it is a proceeding which ultimately may ripen into a judgment and lead to the sale of the property, and…
1Opinion of the CourtLord, C. J.
In substance, the complaint shows that” the plaintiff, during the year 1890, was the owner and in possession of certain property in Lane County, known and designated generally as its interests in the lands granted by the act of congress of July 25, 1866, and certain other subsequent acts relating to said land grant; that of the lands so granted there have been patented to the plaintiff fifty-three thousand three hundred and thirty-two and twelve one hundredth acres; that there have been earned by the plaintiff thirty-four thousand five hundred and thirty-six and thirty-nine one hundredth…
2Cases cited7 opinions
- Stuart v. . PalmerNew York Court of Appeals · 1878
- County of San Mateo v. Southern Pacific R.United States Circuit Court · 1882
- County of Santa Clara v. Southern Pac. R. Co.United States Circuit Court · 1883
- Oregon & Washington Mortgage Savings Bank v. JordanOregon Supreme Court · 1888
- Parker v. Van SteenburgSupreme Court of Iowa · 1885
2 more not listed; retrieve them via the Exa API.
3Cited by15 opinions
- Ankeny v. BlakleyOregon Supreme Court · 1903
- Dayton v. Board of EqualizationOregon Supreme Court · 1897
- West v. City of AstoriaCourt of Appeals of Oregon · 1974
- Chance v. CarterOregon Supreme Court · 1916
- Inland Lumber & Timber Co. v. ThompsonIdaho Supreme Court · 1905
10 more not listed; retrieve them via the Exa API.