Waterhouse v. Clatsop County
Oregon Supreme Court
From Clatsop: Thomas A. McBride, Judge. Suit by John Watefhouse and George Naboth to restrain Clatsop County and its officers from purchasing a blank assessment roll and extending thereon the assessment and taxes for the year 1907, for the reasons that there is no law authorizing such expense and that plaintiffs’ taxes will be thereby greatly increased 'illegally. A demurrer to the complaint was overruled and a decree entered as prayed.
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From Clatsop: Thomas A. McBride, Judge. Suit by John Watefhouse and George Naboth to restrain Clatsop County and its officers from purchasing a blank assessment roll and extending thereon the assessment and taxes for the year 1907, for the reasons that there is no law authorizing such expense and that plaintiffs’ taxes will be thereby greatly increased 'illegally. A demurrer to the complaint was overruled and a decree entered as prayed. The case was submitted on briefs under the proviso of Rule 16: 35 Or. 587, 600.
1Opinion of the Court
Opinion by
Mr. Chief Justice Bean.
The question for decision on this appeal is whether the county clerk is required to extend the taxes levied for the year 1907, on the original assessment roll, and deliver such roll, with a warrant for the collection attached, to the tax collector, or whether he shall make a transcript of the original roll, extend the taxes thereon, and deliver the same, with the tax warrant attached, to such officer. Prior to the act of February 28, 1907 (Laws 1907, p. 453), the law required the county clerk to make a certificate of the several amounts apportioned to be…
2Cited by6 opinions
- Dennehy v. Department of RevenueOregon Supreme Court · 1988
- People's Water Co. v. BoromeoCalifornia Court of Appeal · 1916
- Crown Willamette Paper Co. v. CommissionerUnited States Board of Tax Appeals · 1928
- Morse v. KrogerMontana Supreme Court · 1930
- School Dist. No. 1, Mult. Co. v. BinghamOregon Supreme Court · 1944
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