Market Transport, Ltd. v. Maudlin

This is a weight-mile tax case. The Public Utility Commissioner (Commissioner) issued an order finding that plaintiff had acted as a common carrier with respect to the transport of unregulated goods for its customer, Fred Meyer, Inc., and was therefore responsible for paying a weight-mile tax pursuant to ORS 767.775 et seq. Plaintiff then sought review of the Commissioner’s order in the circuit court which, after reviewing the Commissioner’s order pursuant to ORS 756.580, held that plaintiff had acted only as a broker in the transactions and was therefore not responsible for the weight-mile…