Balfour v. City of Portland

This action is brought to recover the sum of $586.80, paid to the defendant on April 9, 1885, as taxes levied on certain mortgages owned by the plaintiffs on real property in Portland. The plaintiffs are British subjects, and the defendant is a municipal corporation of the state of Oregon. It is alleged in the complaint that the defendant, in the year 1885, for the purpose of municipal taxation, assessed and valued the plaintiff’s mortgages on real property within its limits at $130,400, and levied a tax thereon of $1,173.69; that in the course of said assessment the defendant valued the real…