Legal Opinion

State ex rel. Oregon-Washington Railroad & Navigation Co. v. Clausen

Washington Supreme Court

Decided September 26, 1914No. 11065PublishedCited by 3 opinions

Appeal from a judgment of the superior court for Thurs-ton county, Mitchell, J., entered December 7, 1912, dismissing a proceeding to review an order of the state board of equalization in fixing the value of relator’s properties for the purpose of taxation.

1Opinion of the Court

On Rehearing.

Main, J.

This is an appeal from a judgment of the superior court quashing a writ of review. The facts, as alleged in the affidavit supporting the application for the writ, are in effect as follows:

On December 31, 1908, and for some years prior thereto, the Oregon Railroad & Navigation Company owned and operated a railroad system in this state. On this date, the railroad commission, of which the public service commission is the successor, made a finding fixing the value of this railroad property as of June 30, 1907, at the sum of $19,-500,000. Subsequent to June 30, 1907, and prior…

2Cases cited13 opinions

  1. Andrews v. King CountyWashington Supreme Court · 1890
  2. State ex rel. Oregon Railroad & Navigation Co. v. ClausenWashington Supreme Court · 1911
  3. People v. . Trustees of Village of OgdensburghNew York Court of Appeals · 1872
  4. Templeton v. Pierce CountyWashington Supreme Court · 1901
  5. Tomlinson v. Board of EqualizationTennessee Supreme Court · 1889

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3Cited by3 opinions

  1. Seaboard Nat. Bank v. Rogers Milk Products Co.Court of Appeals for the Second Circuit · 1927
  2. Weyerhaeuser Timber Co. v. Pierce CountyWashington Supreme Court · 1925
  3. State Ex Rel. Northern Pacific Railway Co. v. State Board of EqualizationWashington Supreme Court · 1926

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