Alliance Trust Co. v. Multnomah County
Oregon Supreme Court
From Multnomah: John B. Cleland, Judge. Suit by the Alliance Trust Company, Limited, against Multnomah County and William Frazier, its sheriff, originally instituted to enjoin the sale of real property, and thereafter amended so- as to remove a cloud from the title thereto.
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From Multnomah: John B. Cleland, Judge. Suit by the Alliance Trust Company, Limited, against Multnomah County and William Frazier, its sheriff, originally instituted to enjoin the sale of real property, and thereafter amended so- as to remove a cloud from the title thereto. It appears that the plaintiff, a private foreign corporation, loaned $45,200 in various sums to sundry persons, taking as security therefor mortgages on real property in Multnomah County, Oregon, which having been duly recorded therein, the assessor thereof, in 1890, 1891, apd 1892, assessed said debts and mortgages as…
1Opinion of the CourtJustice Moore
1. The contention of plaintiff’s counsel that the release of the mortgages in question and the repeal of the mortgage tax law rendered the tax sales void is without merit; for in Dekum v. Multnomah County, 38 Or. 253 (63 Pac. 496), it was held that a mortgage of real property given to secure the payment of a debt conveyed, for the purpose of assessment and taxation, an interest in the premises, and that a tax levied upon the debt and security created a lien upon such interest, which could not be discharged by releasing the mortgage.
2. In Smith v. Kelly, 24 Or. 464 (33 Pac. 642), it was held…
2Cases cited7 opinions
- Hibernian Benevolent Society v. KellyOregon Supreme Court · 1895
- Smith v. KellyOregon Supreme Court · 1893
- Welch v. Clatsop CountyOregon Supreme Court · 1893
- Dayton v. Multnomah CountyOregon Supreme Court · 1898
- Dekum v. Multnomah CountyOregon Supreme Court · 1901
2 more not listed; retrieve them via the Exa API.
3Cited by8 opinions
- State ex rel. Pierce v. SlusherOregon Supreme Court · 1926
- Yamhill County v. FosterOregon Supreme Court · 1909
- Bagley v. BlochOregon Supreme Court · 1917
- Leach v. Port of TillamookOregon Supreme Court · 1912
- Cannon v. Hood River Irr. Dist.Oregon Supreme Court · 1916
3 more not listed; retrieve them via the Exa API.