Endicott, Johnson & Co. v. Multnomah County
Oregon Supreme Court
Prom Multnomah: John P. Kavanattgh, Judge. Department 1. The assessor of Multnomah County made an assessment against Endicott, Johnson & Company for “money, notes and accounts” in the sum of $5,000, and for “office furniture, library, instruments,” in the sum of $30. The board of equalization for Multnomah County denied an application made by Endicott, Johnson & Company for the cancellation of the assessment, and Endicott, Johnson & Company appealed to the Circuit Court.
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Prom Multnomah: John P. Kavanattgh, Judge. Department 1. The assessor of Multnomah County made an assessment against Endicott, Johnson & Company for “money, notes and accounts” in the sum of $5,000, and for “office furniture, library, instruments,” in the sum of $30. The board of equalization for Multnomah County denied an application made by Endicott, Johnson & Company for the cancellation of the assessment, and Endicott, Johnson & Company appealed to the Circuit Court. After a hearing the Circuit Court ordered that the assessment be annulled, and the county appealed to this court. Endicott,…
1Opinion of the CourtHarris, J.
The county concedes that the assessment of $30 against Endicott, Johnson.& Company on account of “office furniture, library, instruments,” was properly set aside; but the annulment of the assessment of $5,000 on account of “money, notes, and accounts” is strenuously resisted. The county also concedes that the company had no money within its jurisdiction. The position of the county is that,' inasmuch as Endicott, Johnson & Company had no money in Multnomah County, but did have notes and accounts arising out of sales made to Oregon merchants, it must be presumed that the assessment was not…
2Cases cited27 opinions
- Blackstone v. MillerSupreme Court of the United States · 1903
- Case of the State Tax on Foreign-Held Bonds. Railroad Company v. PennsylvaniaSupreme Court of the United States · 1873
- Tappan v. Merchants' National BankSupreme Court of the United States · 1874
- St. Louis v. Ferry Co.Supreme Court of the United States · 1871
- Metropolitan Life Insurance v. City of New OrleansSupreme Court of the United States · 1907
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3Cited by14 opinions
- Camas Stage Co. v. KozerOregon Supreme Court · 1922
- United Gas Corporation v. FontenotSupreme Court of Louisiana · 1961
- State ex rel. Rankin v. HarringtonMontana Supreme Court · 1923
- Loveland v. WarnerOregon Supreme Court · 1922
- Winston Bros. v. State Tax CommissionOregon Supreme Court · 1936
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