Smith v. Kelly
Oregon Supreme Court
Multnomah. County: Loyal B. Stearns, Judge. This is a suit by J. E. Smith against Multnomah County and Penumbra Kelly, its sheriff, to perpetually enjoin the collection of a tax levied upon a mortgage of real property taken by plaintiff as security for the payment of nine thousand dollars.
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Multnomah. County: Loyal B. Stearns, Judge. This is a suit by J. E. Smith against Multnomah County and Penumbra Kelly, its sheriff, to perpetually enjoin the collection of a tax levied upon a mortgage of real property taken by plaintiff as security for the payment of nine thousand dollars. The complaint alleges that all real and personal property in said county was assessed at fifty per cent of its true cash value, and that the assessment roll was examined and approved by the county board of equalization at such valuation, but that the state board arbitrarily increased the assessment upon the…
1Opinion of the CourtJustice Moore
1. Section 7 of the act creating the state board of equalization provides that said board, in equalizing the valuation of property as assessed in the different counties, shall consider real estate, including town and city lots, separately from personal property; and section 8 of said act provides that said board in the performance of its duties shall add to or subtract from the aggregate valuation of the real and several kinds or classes of personal property of every county which they believe to be valued below or above the true and fair value thereof in money, such per centum in each case as…
2Cases cited4 opinions
- Clegg v. StateTexas Supreme Court · 1874
- Newsom v. GreenwoodOregon Supreme Court · 1871
- O. & C. R. R. v. CroisanOregon Supreme Court · 1892
- State v. Waterville Savings BankSupreme Judicial Court of Maine · 1878
3Cited by21 opinions
- State ex rel. Pierce v. SlusherOregon Supreme Court · 1926
- Blakemore v. CooperNorth Dakota Supreme Court · 1905
- Libby v. Southern Pacific Co.Oregon Supreme Court · 1923
- Stoppenback v. Multnomah CountyOregon Supreme Court · 1914
- Union Pac. R. Co. v. Board of Com'rs of Weld County, Colo.Court of Appeals for the Eighth Circuit · 1914
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