Legal Opinion
Smith v. Columbia County
Oregon Supreme Court
Decided June 17, 1959PublishedCited by 20 opinions
1Opinion of the CourtMillard, J.
(Pro Tempore)
This is an appeal by all the above named plaintiffs, including plaintiffs in intervention, from a decree of the Circuit Court of Marion County upholding the constitutionality of chapters 405, 413 and 414 of Oregon Laws 1949 insofar as such statutes provide for the assessment for taxation purposes for the year 1950 upon the tugs, barges and vessels of plaintiffs and plaintiffs in intervention operating within the inland waters of the Columbia River and its tributaries.
In discussing the merits of this case it is necessary that we set forth portions of the applicable statutes as…
2Cases cited42 opinions
- F. S. Royster Guano Co. v. VirginiaSupreme Court of the United States · 1920
- Carmichael v. Southern Coal & Coke Co.Supreme Court of the United States · 1937
- Gulf, Colorado & Santa Fé Railway Co. v. EllisSupreme Court of the United States · 1897
- Magoun v. Illinois Trust & Savings BankSupreme Court of the United States · 1898
- Bell's Gap Railroad v. PennsylvaniaSupreme Court of the United States · 1890
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3Cited by20 opinions
- Jarvill v. City of EugeneOregon Supreme Court · 1980
- Huckaba v. JohnsonOregon Supreme Court · 1978
- SOUTHERN PAC. TRANS. v. Dept. of Rev.Oregon Supreme Court · 1983
- Knapp I v. City of JacksonvilleOregon Tax Court · 2004
- Delta Air Lines, Inc. v. Dept. of Rev.Oregon Supreme Court · 2025
15 more not listed; retrieve them via the Exa API.