City of Salem v. Marion County

The city of Salem brought this suit to enjoin Marion county and A. C. Burk as sheriff and tax collector thereof from selling the real and personal property comprising the city’s water system, for delinquent taxes assessed and levied in 1935 and payable in 1936, and to obtain a declaration that such assessment and levy were invalid. The plaintiff also asked, by way of alternative relief in the event that the assessment be upheld, that a judgment be entered declaring that the defendant Peoples Water and Gas Company, a corporation, should pay the 1936 taxes on the above-mentioned water system.

The…