Kolstad Canneries, Inc. v. Department of Revenue

Edward H. Howell, Judge.

This is a companion case to Kolstad Canneries, Inc. v. Department of Revenue, 4 OTR 34 (1969). The facts are generally similar but there are certain important differences.

In addition to operating the cannery at Silverton the plaintiff during 1966 and 1967 also operated a cannery for processing fruit and vegetables at Dallas in Polk County, Oregon. The plaintiff filed its personal property tax return for 1966 and 1967 with the Polk County assessor and reported the value, but not the volume, of its inventory as of January 1 for each year.

Unlike the other case the…