Oregon Railroad v. Umatilla County
Oregon Supreme Court
From Umatilla: William R. Ellis, Judge. Statement by Mr. Justice Bean. This is a proceeding by writ of review instituted by the Oregon Railroad & Navigation Co. to annul and declare void an order of the county court of Umatilla County, levying a tax upon the property of the plaintiff, as shown by the assessment roll for the year 1903. The petition for the writ contains many averments which are denied by the answer or return, but, as questions of fact cannot be tried in this…
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From Umatilla: William R. Ellis, Judge. Statement by Mr. Justice Bean. This is a proceeding by writ of review instituted by the Oregon Railroad & Navigation Co. to annul and declare void an order of the county court of Umatilla County, levying a tax upon the property of the plaintiff, as shown by the assessment roll for the year 1903. The petition for the writ contains many averments which are denied by the answer or return, but, as questions of fact cannot be tried in this proceeding, they will not be further noticed. From the return to the writ it appears that each page of the assessment…
1Opinion of the CourtJustice Bean
1. Sections 3084, 3085, B. & C. Comp., read as follows:
Section 3084 : “The county court of each county, or the board of commissioners thereof, shall, at its term in January in each year, estimate the amount of m.oney to be raised in its county for county purposes, and apportion such amount, together with the amount of state and school tax required by law to be raised in its county, according to the valuation of the taxable property in its county for the year, and such determination shall be entered at large in its records.”
Section 3085: “For the purpose of raising revenues for county purposes…
2Cases cited13 opinions
- Oregon & Cal. R. R. v. Jackson CountyOregon Supreme Court · 1901
- Municipal Security Co. v. Baker CountyOregon Supreme Court · 1901
- Garnsey v. County CourtOregon Supreme Court · 1898
- Knapp v. HellerWisconsin Supreme Court · 1873
- People ex rel. Sullivan v. FlorvilleIllinois Supreme Court · 1903
8 more not listed; retrieve them via the Exa API.
3Cited by8 opinions
- Board of Com'rs of Garfield Co. v. FieldSupreme Court of Oklahoma · 1916
- Northwest Environmental Defense Center v. City Council of PortlandCourt of Appeals of Oregon · 1975
- Reiff v. PortlandOregon Supreme Court · 1914
- Gatens Inv. Co. v. CommissionerUnited States Board of Tax Appeals · 1937
- Mallery v. GriffinSouth Dakota Supreme Court · 1920
3 more not listed; retrieve them via the Exa API.