Santiam Fish & Game Ass'n v. State Tax Commission

This is an. appeal by the Oregon State Tax Commission, hereinafter referred to as the Commission, from a decree of 'the circuit court of Linn county, holding petitioner Santiam Pish & Game Association, hereinafter called the Association, exempt from corporation excise taxes under ORS 317.080 for the years 1953, 1954, 1955 and 1956.

The Association had appealed to the circuit court from the Commission’s order No. 1-57-35, denying its request for abatement. In the circuit court the matter was tried as a suit in equity.

Following an order overruling the Commission’s demurrer to the petition for…