Multnomah County v. Portland Cracker Co.
Oregon Supreme Court
From Multnomah: John B. Cleland, Judge. This is a suit by Multnomah County. against the Portland Cracker Company. Defendant is a corporation, and in 1897 was the owner of personal property in Multnomah County, on which for that year a tax amounting to $884 was assessed and levied. The tax roll which exhibited this tax was placed in the hands of the sheriff for collection of the taxes as required by law.
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From Multnomah: John B. Cleland, Judge. This is a suit by Multnomah County. against the Portland Cracker Company. Defendant is a corporation, and in 1897 was the owner of personal property in Multnomah County, on which for that year a tax amounting to $884 was assessed and levied. The tax roll which exhibited this tax was placed in the hands of the sheriff for collection of the taxes as required by law. The defendant failed to pay its tax, and the same became delinquent and was so returned by the sheriff. In April, 1901, the tax still being delinquent and no> attempt to collect it having been…
1Opinion of the Court
Opinion by
Mr. Commissioner Slater.
The facts as found by the lower court are not challenged by counsel for defendant, but they contend that, as a matter of law, the facts alleged and found are not sufficient to support the decree, and we are of the opinion that this contention is correct. The plaintiff argues in support of the jurisdiction of the court that this suit was brought primarily, not to collect a tax, but to cancel a false record which prevented it from collecting the tax through the statutory method, and that the additional relief *350sought is ancillary to the main or primary purpose…
2Cases cited11 opinions
- People v. GreeneCalifornia Supreme Court · 1887
- White v. LaddOregon Supreme Court · 1902
- Ladd & Tilton v. MasonOregon Supreme Court · 1882
- Hanson v. WolcottSupreme Court of Kansas · 1877
- Evans v. ChristianOregon Supreme Court · 1873
6 more not listed; retrieve them via the Exa API.
3Cited by7 opinions
- Ward v. TOWN TAVERNOregon Supreme Court · 1951
- Jones v. JonesOregon Supreme Court · 1911
- Finch v. Pacific Reduction & Chemical Mfg. Co.Oregon Supreme Court · 1925
- Oregon-Wash. R. & N. Co. v. ReedOregon Supreme Court · 1917
- Hetrick v. Gerlinger Motor Car Co.Oregon Supreme Court · 1917
2 more not listed; retrieve them via the Exa API.