State v. Jutstrom Fish Co.

This is an action on a statutory bond executed by the defendant Jutstrom Pish Co., Inc., as principal, and the defendant American Surety Company of New York, as surety, to guarantee to the state payment of a poundage tax on fish as required by law. Under section 40-518, Oregon Code 1930, each wholesale dealer in fish, in addition to the license fee of $2 as provided in section 40-515, Oregon Code 1930, is required to pay a poundage fee of one-half cent per pound “on each and every species of salmon and sturgeon received or purchased”, based upon the gross weight thereof. It is further…