Legal Opinion

Dayton v. Board of Equalization

Oregon Supreme Court

Decided November 22, 1897PublishedCited by 20 opinions

From Marion : Henry H. Hewitt, Judge. Proceeding in the form of a writ of review by the Dayton Hardware Co. against the State Board of Equalization and Multnomah County to test the propriety of the action of said board in adding twenty-five per cent, to the assessed valuation of plaintiff’s stock of merchandise. There was a judgment for defendants.

1Opinion of the CourtJustice Wolverton

The purpose of this proceeding is to review the action of the state board of equalization, and to correct certain errors alleged to have been committed by it, to the injury of plaintiff, in equalizing the assessments throughout the state for the year 1896. The plaintiff was assessed in Multnomah County on ‘ ‘ merchandise and stock in trade, ’ ’ $5,000; “one horse,” $50,— total, $5,050. And it is *133alleged: That the assessor of- said county assessed the taxable property therein by the following classifications, and in the aggregate amounts set opposite, viz. : “ Town and city lots, $20,475,948;…

2Cases cited21 opinions

  1. Hunt v. . HuntNew York Court of Appeals · 1878
  2. Robinson v. Oceanic Steam Navigation Co.New York Court of Appeals · 1889
  3. Donahue v. County of WillIllinois Supreme Court · 1881
  4. Wall v. TrumbullMichigan Supreme Court · 1867
  5. Davidsburgh v. . Knickerbocker Life Ins. Co.New York Court of Appeals · 1882

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3Cited by20 opinions

  1. People v. PitcherSupreme Court of Colorado · 1916
  2. Oregon & Cal. R. R. v. Jackson CountyOregon Supreme Court · 1901
  3. Bechtold v. WilsonOregon Supreme Court · 1947
  4. Ankeny v. BlakleyOregon Supreme Court · 1903
  5. School District No. 68 v. HoskinsOregon Supreme Court · 1952

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