Stebco Inc. v. Gillmouthe

This is an appeal by the defendant, who is the sheriff and tax collector of Hood River County, from a decree of the Circuit Court, which held void a personal property tax in the sum of $6,449.91. The tax was levied on 64 rafts of logs, comprising 8,678,047 board feet, which were moored in Hood River County on tax day, January 1, 1947. It is the contention of the plaintiff, owner of the logs, that although the logs were in this state in Hood River County on tax day, they were moving in interstate commerce and were, therefore, immune from taxation in Oregon.

The appellant submits the following…