Marion County v. Woodburn Mercantile Co.
Oregon Supreme Court
From Marion: George H. Burnett, Judge. Statement by Mr. Justice Moore. This is an action by Marion County against the Wood-burn Mercantile Company, to recover delinquent taxes.
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From Marion: George H. Burnett, Judge. Statement by Mr. Justice Moore. This is an action by Marion County against the Wood-burn Mercantile Company, to recover delinquent taxes. The cause being at issue was tried without a jury, and from the testimony given findings of fact were made substantially conformable to the averments of the complaint, and to the effect that, on March 1, 1908, the defendant was a private corporation, engaged in business, in Marion County; that all the property it then owned or held therein consisted of merchandise, money, notes, and accounts, which were valued at…
1Opinion of the CourtJustice Moore
Are the conclusions of law thus made deducible from the findings of fact? is the question to be determined. This inquiry makes a consideration of whether or not our statute permits the maintenance of an action to recover a delinquent tax levied on personal property. Attention will be attracted to the enactment governing the proceedings in such cases.
All property liable to taxation is required to be assessed to the person or corporation owning it at one o’clock A. M. on the first of March of each year. Section 3586, L. O. L. When a tax levied on personal property becomes delinquent, it is the…
2Cases cited5 opinions
- Lane County v. OregonSupreme Court of the United States · 1869
- State v. Georgia Co.Supreme Court of North Carolina · 1893
- Shaw v. PeckettSupreme Court of Vermont · 1854
- Guilford v. . Georgia Co.Supreme Court of North Carolina · 1893
- Whiteaker v. HaleyOregon Supreme Court · 1865
3Cited by9 opinions
- State Ex Rel. Tillman v. District CourtMontana Supreme Court · 1936
- Citizens & Southern Bank v. StateSupreme Court of Georgia · 1921
- City of Yakutat v. Libby, McNeill & LibbyDistrict Court, D. Alaska · 1951
- Coy v. Title Guarantee & Trust Co.District Court, D. Oregon · 1914
- State Ex Rel. Spokane & Eastern Trust Co. v. NicholsonMontana Supreme Court · 1925
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