Young v. Galloway

This suit was instituted by Frederic H. Young and Oregon Business & Tax Research, Inc., a corporation, against the individual members of the Oregon State Tax Commission, to have declared invalid chapter 411, Oregon Laws 1945, and to enjoin the defendants from complying with the provisions of that act. From a decree dismissing the suit plaintiffs have appealed.

It is the plaintiffs’ contention that chapter 411, supra, known as house bill No. 388 throughout its legislative history, was never passed, either by the house or senate. They assert that the journals of the house and senate…