Southern Pac. Co. v. Siemens
Oregon Supreme Court
From Klamath: Henry L. Benson, Judge. Statement by Mr. Justice Harris. This is a proceeding by mandamus in which the Southern Pacific Company, a corporation, is plaintiff, and J. W. Siemens, as County Treasurer of Klamath County, Oregon, is defendant. The facts are as follows : The plaintiff owns in Klamath County a large amount of taxable property of which only a small part is personalty; the remainder being realty.
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From Klamath: Henry L. Benson, Judge. Statement by Mr. Justice Harris. This is a proceeding by mandamus in which the Southern Pacific Company, a corporation, is plaintiff, and J. W. Siemens, as County Treasurer of Klamath County, Oregon, is defendant. The facts are as follows : The plaintiff owns in Klamath County a large amount of taxable property of which only a small part is personalty; the remainder being realty. The true amount of the taxes to be collected for the year 1912 on account of the personal property owned by the plaintiff was $179.95. In the preparation of the rolls for the…
1Opinion of the CourtJustice Harris
1. The first affirmative defense appearing in the answer was vulnerable when assailed by demurrer because the defense rested largely upon legal conclusions: O’Hara v. Parker, 27 Or. 156 (39 Pac. 1004).
2. The defendant argues that the alternative writ is not sufficient because it fails to allege that the money and warrants tendered before the commencement of the mandamus proceeding had been brought into court. It must be remembered, however, that the answer specifically admits that the defendant refused to accept the tender made by the plaintiff; and, furthermore, the answer does not deny, and…
2Cases cited10 opinions
- O'Hara v. ParkerOregon Supreme Court · 1895
- Livesley v. Krebs Hop Co.Oregon Supreme Court · 1910
- McGee v. BeckleyOregon Supreme Court · 1909
- Anderson v. GriffithOregon Supreme Court · 1908
- City of Nyssa v. Malheur CountyOregon Supreme Court · 1909
5 more not listed; retrieve them via the Exa API.
3Cited by4 opinions
- State Ex Rel. Smith v. SmithOregon Supreme Court · 1953
- Epplett v. Empire Inv. Co.Oregon Supreme Court · 1921
- Johnson v. CRADDOCKOregon Supreme Court · 1961
- Title & Trust Co. v. Durkheimer Investment Co.Oregon Supreme Court · 1936