Allen v. Craig
Oregon Supreme Court
From Wallowa: J. W. Knowles, Judge. In Banc. In this action, begun on July 30, 1919, C. H. Allen, tbe county assessor of Wallowa County, is attempting as plaintiff to recover for the nse of the county the sum of $100, which it is averred Craig must pay as a penalty for his alleged refusal to furnish a statement of the items and value of his taxable property as required by Section 4273, Or.
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From Wallowa: J. W. Knowles, Judge. In Banc. In this action, begun on July 30, 1919, C. H. Allen, tbe county assessor of Wallowa County, is attempting as plaintiff to recover for the nse of the county the sum of $100, which it is averred Craig must pay as a penalty for his alleged refusal to furnish a statement of the items and value of his taxable property as required by Section 4273, Or. L. The complaint recites that Allen is the assessor and as such “institutes and carries on this action” for the use of the county, and declares that Craig is a resident and inhabitant of the county…
1Opinion of the CourtHarris, J.
The defendant contends, (1) that the right to maintain this action is in the county and not in the assessor; and (2) that, even though it be assumed that the assessor is entitled to begin and prosecute this action in his own name, he is only a nominal party, while the county is the real party in interest; and that consequently the county is entitled to exercise control over the litigation and can cause the action to be dismissed.
1. Section 4273, Or. L., commands every assessor to require any person liable to be taxed in his county and to be assessed by him to furnish to such assessor a list…
2Cases cited9 opinions
- Oregon & Cal. R. R. v. Jackson CountyOregon Supreme Court · 1901
- Municipal Security Co. v. Baker CountyOregon Supreme Court · 1901
- Kerby v. Board of County CommissionersSupreme Court of Kansas · 1905
- Williams v. Wells Fargo & Co. ExpressCourt of Appeals for the Eighth Circuit · 1910
- Kingfisher County v. GrahamSupreme Court of Oklahoma · 1914
4 more not listed; retrieve them via the Exa API.
3Cited by4 opinions
- Frank R. Jacklovich, as Well for the United States of America as for Himself v. Interlake, Inc.Court of Appeals for the Seventh Circuit · 1972
- United States Ex Rel. Mattson v. Northwest Paper Co.District Court, D. Minnesota · 1971
- Campbell v. SandyWashington Supreme Court · 1937
- Estate of Hendrickson v. WarburtonOregon Supreme Court · 1976