Dayton v. Multnomah County
Oregon Supreme Court
From Multnomah : John B. Cleland, Judge. This suit was brought by Frank Dayton against Multnomah County to restrain the collection of certain taxes.
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From Multnomah : John B. Cleland, Judge. This suit was brought by Frank Dayton against Multnomah County to restrain the collection of certain taxes. The State Board of Equalization, at its meeting in 1896, equalized the values as assessed by raising the assessment on certain classes of property in Multnomah County nearly $6,000,000, and raising the same classes of property in all the rest of the state about $3,500,000. In Dayton v. Board of Equalization, 33 Or. 131, this equalizing was declared void as to merchandise, and the tax levied on the increased valuation was annulled. Now this suit…
1Opinion of the CourtChief Justice Wolverton
This suit was instituted by plaintiff, in behalf of himself and others similarly situated, to enjoin the collection by the Sheriff of Multnomah County of all taxes represented by the increased valuations placed upon “town and city lots,” “improvements upon town and city lots,” and “merchandise and stock in trade,” by the State Board of Equalization at its regular session in December, 1896. The increase which the board attempted to make was twenty per cent, upon town and city lots and their improvements, under one classification, and twenty-five per cent, on merchandise and stock in trade…
2Cases cited6 opinions
- People v. McCreeryCalifornia Supreme Court · 1868
- Orr v. State Board of EqualizationIdaho Supreme Court · 1891
- Smith v. KellyOregon Supreme Court · 1893
- Dayton v. Board of EqualizationOregon Supreme Court · 1897
- Goodnough v. PowellOregon Supreme Court · 1893
1 more not listed; retrieve them via the Exa API.
3Cited by6 opinions
- People v. PitcherSupreme Court of Colorado · 1916
- Landers v. Van AukinOregon Supreme Court · 1915
- State ex rel. Dossett v. Obion CountyTennessee Supreme Court · 1949
- Alliance Trust Co. v. Multnomah CountyOregon Supreme Court · 1901
- Cannon v. Hood River Irr. Dist.Oregon Supreme Court · 1916
1 more not listed; retrieve them via the Exa API.