Wallace v. Board of Equalization
Oregon Supreme Court
From Josephine : Hiero K. HanNA, Judge. Statement by Mr. Justice Moore. Tliis is a suit by E. G. Wallace to enjoin the board of equalization, the county court, and the sheriff of Josephine County from allowing certain exemptions from taxation.
Read the full summary
From Josephine : Hiero K. HanNA, Judge. Statement by Mr. Justice Moore. Tliis is a suit by E. G. Wallace to enjoin the board of equalization, the county court, and the sheriff of Josephine County from allowing certain exemptions from taxation. It is alleged in the complaint, inter alia, that the plaintiffs are residents of the State of New Hampshire; that they are the owners in fee of 520 acres of land in Josephine County, Oregon, describing the premises; that the officers, board and court, etc.-, referred to are allowing and threaten to continue permitting to each householder of such county7…
1Opinion of the CourtJustice Moore
The statute in pursuance of-which the partial or entire release from the exaction -which the law usually demands ■from personal property, to support the State and county .governments, is, as far as involved herein, as follows:
“Thefollowing property shall be exempt from taxation : ■* * 8. If owned by a householder and in actual use, or kept for use, by and for his or her family; household goods, furniture and utensils; two cows, ten sheep, five swine, .and the tools, implements, apparatus, team, vehicle, harness, or library necessary to enable any person to carry •on his trade, occupation, or…
2Cases cited7 opinions
- Morris v. Lone Star Chapter No. 6Texas Supreme Court · 1887
- Page v. AllenSupreme Court of Pennsylvania · 1868
- Harris v. BurrOregon Supreme Court · 1898
- Cline v. GreenwoodOregon Supreme Court · 1882
- City of Petersburg v. Petersburg Benevolent Mechanics Ass'nSupreme Court of Virginia · 1884
2 more not listed; retrieve them via the Exa API.
3Cited by7 opinions
- Allen v. Multnomah CountyOregon Supreme Court · 1946
- Camas Stage Co. v. KozerOregon Supreme Court · 1922
- Portland v. KozerOregon Supreme Court · 1923
- Northwest Auto Co. v. HurlburtOregon Supreme Court · 1922
- Harper v. EnglandSupreme Court of Florida · 1936
2 more not listed; retrieve them via the Exa API.