Welch v. Clatsop County
Oregon Supreme Court
Clatsop County: Thomas A. McBride, Judge. Suit in equity by Nancy Welch, G. Wingate, The Astoria Investment Company, Samuel Elmore, and G. W. Sanborn, partners as Elmore, Sanborn & Co., Samuel Elmore, J. G. Megler, A. J. Megler, W. E. Warren, M. S. Warren, and it. P. Elmore against Clatsop County and H. A. Smith, its sheriff, to restrain the collection of a tax. A demurrer to the complaint having been sustained, the plaintiffs appeal from the decree of dismissal.
1Opinion of the CourtChief Justice Lord
This is a suit for an injunction to restrain the sheriff of Clatsop County from executing a tax-warrant, issued out of the county court, directing him to collect certain delinquent state and county taxes for the year 1891. The general ground on which relief is sought is that the proceedings in making the assessment roll and levying the tax thereon were so irregular and illegal as to render such tax void. A demurrer to the complaint for the insufficiency of the facts alleged was interposed and sustained, whereupon, the plaintiffs declining to further plead, a decree was rendered by the court…
2Cases cited5 opinions
- Taylor v. SecorSupreme Court of the United States · 1876
- National Bank v. KimballSupreme Court of the United States · 1881
- Chicago, Burlington & Quincy Railroad v. FraryIllinois Supreme Court · 1859
- Albany & Boston Mining Co. v. Auditor GeneralMichigan Supreme Court · 1877
- Huntington v. PalmerUnited States Circuit Court · 1881
3Cited by15 opinions
- Hibernian Benevolent Society v. KellyOregon Supreme Court · 1895
- Yamhill County v. FosterOregon Supreme Court · 1909
- Portland Fish Co. v. BensonOregon Supreme Court · 1910
- Bagley v. BlochOregon Supreme Court · 1917
- Southern Oregon Co. v. Coos CountyOregon Supreme Court · 1901
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