Legal Opinion

Marshall Hardware Co. v. Multnomah County

Oregon Supreme Court

Decided April 25, 1911PublishedCited by 8 opinions

From Multnomah: William N. Gatens, Judge. This is a suit by Marshall-Wells Hardware Co. against Multnomah County and R. L. Stevens, sheriff of said county, to enjoin the collection of a tax levied and assessed upon certain personal property of plaintiff. From a decree in favor of defendants, plaintiff appeals.

1Opinion of the Court

Opinion by

Mr. Chief Justice Eakin.

This is a suit to enjoin the collection of a tax levied by defendant county upon the personal property of plaintiff.

Plaintiff was incorporated under the laws of New Jersey, and has its principal office in that state, but its principal place of business is in Duluth, Minnesota. There is nothing in the record, other than in the name itself, to disclose the particular business in which plaintiff is engaged. But it does appear that since the year 1903 it has conducted a branch business in Portland, Multnomah County, Oregon, in charge of Jay Smith, as manager,…

2Cases cited10 opinions

  1. Metropolitan Life Insurance v. City of New OrleansSupreme Court of the United States · 1907
  2. Buck v. BeachSupreme Court of the United States · 1907
  3. People v. . Trustees of Village of OgdensburghNew York Court of Appeals · 1872
  4. In re the Estate of JeffersonSupreme Court of Minnesota · 1886
  5. Armour Packing Co. v. City CouncilSupreme Court of Georgia · 1903

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3Cited by8 opinions

  1. State ex rel. Rankin v. HarringtonMontana Supreme Court · 1923
  2. Crane Co. v. City Council of Des MoinesSupreme Court of Iowa · 1929
  3. Endicott, Johnson & Co. v. Multnomah CountyOregon Supreme Court · 1920
  4. State v. Atlantic Oil Producing Co.Supreme Court of Oklahoma · 1935
  5. Miami Coal Co. v. Fox, Treas.Indiana Supreme Court · 1931

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