Covey Motor Car Co. v. Hurlburt

We have here, as weli as the questions passed upon in Northwest Auto Go. v. Hurl-hurt, a state of facts indicating that subsequent to March 1, 1920, and before the taxes had been equalized, the vehicles in question had been sold into private ownership and the individual licenses required by law had been secured- by the purchasers. It is claimed that such payment releases the dealers from the obligation to pay the personal property tax assessed against the dealers on March 1, 1920. With this contention we are unable to agree.

Section 4268, Or. L., has the effect to make the person who is the…