Reid v. Multnomah County
Oregon Supreme Court
From Multnomah: William N. Gatens, Judge. In Banc. William Reid, plaintiff and respondent, instituted in the Circuit Court of the State of Oregon in and for Multnomah County a suit to enjoin T. M. Hurlburt, Sheriff of Multnomah County, from collecting the sum of $2,197.53, or any sum over and above $781.65, as taxes due Multnomah County from him, as administrator of the estate of David C. Pelton, deceased.
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From Multnomah: William N. Gatens, Judge. In Banc. William Reid, plaintiff and respondent, instituted in the Circuit Court of the State of Oregon in and for Multnomah County a suit to enjoin T. M. Hurlburt, Sheriff of Multnomah County, from collecting the sum of $2,197.53, or any sum over and above $781.65, as taxes due Multnomah County from him, as administrator of the estate of David C. Pelton, deceased. The suit also had for its purpose the restraining of the defendant from enforcing said tax against the administrator personally, and the removal of a cloud upon the title to Lots 1 and 2 in…
1Opinion of the CourtBrown, J.
1, 2. When the pertinent facts in this case are analyzed in the light of the statute relating to assessment and taxation, all intricate questions disappear. Were the promissory notes made and delivered by William Beid, plaintiff, to deceased in his lifetime, what they appeared to be? In other words, were these three certain promissory notes at the time of their assessment the written evidence of an indebt- ’ edness of $100,000 due and owing from Beid to the Pelton estate? We believe that both these inquiries should be answered in the affirmative. Assuming that these notes were what the law…
2Cases cited13 opinions
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- Harton v. LittleSupreme Court of Alabama · 1914
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