Rhea v. Umatilla County
Oregon Supreme Court
Appeal from Marion County. In June, 1865, appellant was the owner of 350 head of live stock in Lane County, Oregon, which stock, on the 29th day-of June, 1865, was assessed in that county, and the taxes paid by appellant, and a receipt of tbe sheriff taken therefor. About tbe first of August, 1865, tbe said band of stock was taken to Umatilla county, Oregon, and kept there for purposes of increase and sale, and were assessed there.
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Appeal from Marion County. In June, 1865, appellant was the owner of 350 head of live stock in Lane County, Oregon, which stock, on the 29th day-of June, 1865, was assessed in that county, and the taxes paid by appellant, and a receipt of tbe sheriff taken therefor. About tbe first of August, 1865, tbe said band of stock was taken to Umatilla county, Oregon, and kept there for purposes of increase and sale, and were assessed there. Appellant claims that said second assessment was illegal, and avers that be appeared before tbe clerk and assessor of tbe latter county, at tbe proper time, and…
1Opinion of the CourtWilson, J.
The appellant insists upon these positions in his argument: That the assessment in Lane county was a valid one, and the tax levied thereon proper. That the assessment in Umatilla county was without authority of law; and the levy by the sheriff, and sale, were illegal. That Umatilla county, by its agents, having caused the injury, and received the benefits, should respond in damages.
These points respondent denies, and, as a bar to this action, claims that appellant has mistaken his remedy.
From the laws relating to assessors it would seem that their duties commence immediately after the first…
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