West Portland Park v. Kelly
Oregon Supreme Court
From Multnomah.: Loyal B. Stearns, Judge. This is a suit by the West Portland Park Association to restrain the sheriff of Multnomah County from selling the lands of the plaintiff situated in said county for the taxes assessed thereon for the year eighteen hundred and ninety-two.
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From Multnomah.: Loyal B. Stearns, Judge. This is a suit by the West Portland Park Association to restrain the sheriff of Multnomah County from selling the lands of the plaintiff situated in said county for the taxes assessed thereon for the year eighteen hundred and ninety-two. The facts are that the plaintiff, a corporation, was the owner and in the possession of certain lots in West Portland Park, which were subject to assessment and taxation for state and county purposes; that during said year the assessor, having in his office what he designated as “ block books,” in which a description…
1Opinion of the Court
Opinion by
Mr. Chiee Justice Moore.
1. The plaintiff’s counsel contend that the injustice of the assessment complained of is so apparent that a court of equity should restrain the collection of that portion of the tax in excess of the amount legally due, and, having tendered the latter amount, the . court erred in denying the relief demanded; while counsel for defendant insist that the plaintiff had a legal remedy for the correction of the irregularity by applying to the county board of equalization, but having failed to make such application, a court of equity is powerless to enjoin the…
2Cases cited14 opinions
- Cummings v. National BankSupreme Court of the United States · 1880
- Merrill v. HumphreyMichigan Supreme Court · 1871
- Andrews v. King CountyWashington Supreme Court · 1890
- Marsh v. Board of SupervisorsWisconsin Supreme Court · 1877
- Portland Construction Co. v. O'NeilOregon Supreme Court · 1893
9 more not listed; retrieve them via the Exa API.
3Cited by6 opinions
- Oregon & Cal. R. R. v. Jackson CountyOregon Supreme Court · 1901
- Bagley v. BlochOregon Supreme Court · 1917
- Demco Development Corp. v. Department of RevenueOregon Supreme Court · 1977
- Altschul v. GittingsU.S. Circuit Court for the District of Oregon · 1898
- Dechenbach v. RimaOregon Supreme Court · 1908
1 more not listed; retrieve them via the Exa API.