Willamette Valley Lumber Co. v. State Tax Commission

This is a consolidated appeal by the State Tax Commission from two judgments which allowed writs of prohibition in favor of taxpayers. The proceedings below challenged the jurisdiction of the commission to increase the taxpayers’ 1957-58 assessments of personal property after the taxes had been assessed and paid.

The commission appealed from both judgments upon the ground that the trial court erred when it allowed the writs of prohibition. There are two assignments of error: (1) assumption of jurisdiction by the trial court; and (2) the finding by the court that the commission was without…