Coshun v. Hurlburt
Oregon Supreme Court
From Multnomah: John McCourt, Judge. In Banc. This is an action for damages against T. M. Hurlburt, sheriff of Multnomah County, and the surety on his official bond, and arises out of the following facts: The plaintiff is the purchaser and holder of a delinquent tax certificate issued to him by the sheriff of Multnomah County on April 6, 1917, based upon taxes for the year 1915, together with interest and penalties assessed and levied against certain real property belonging…
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From Multnomah: John McCourt, Judge. In Banc. This is an action for damages against T. M. Hurlburt, sheriff of Multnomah County, and the surety on his official bond, and arises out of the following facts: The plaintiff is the purchaser and holder of a delinquent tax certificate issued to him by the sheriff of Multnomah County on April 6, 1917, based upon taxes for the year 1915, together with interest and penalties assessed and levied against certain real property belonging to Eugenie V. Biehet. By the terms of the delinquency certificate the same bore interest at the rate of 15 per cent per…
1Opinion of the CourtMcBRIDE, J.
1. The certificate itself is by analogy at least, in the nature of a contract between the county and the purchaser, hence it is but reasonable to hold that such contract cannot be impaired by subsequent legislation so as to deprive the plaintiff of 15 per cent upon the amount specified in the certificate. As to other taxes paid by him, such payments were purely voluntary and were not necessary to maintain the integrity of the certificate issued to him. To constitute a vested right in plaintiff to receive 15 per cent on the amount paid on future taxes, there must have been a corresponding…
2Cases cited7 opinions
- Colby v. City of MedfordOregon Supreme Court · 1917
- Bay City & East Saginaw Railroad v. AustinMichigan Supreme Court · 1870
- Parmelee v. LawrenceIllinois Supreme Court · 1868
- Anderson v. ByrnesCalifornia Supreme Court · 1898
- Brooklyn Union Gas Co. v. City of New YorkNew York Supreme Court · 1906
2 more not listed; retrieve them via the Exa API.
3Cited by2 opinions
- DeMendoza v. HuffmanOregon Supreme Court · 2002
- Patton v. Target Corp.Oregon Supreme Court · 2010