Portland Pendleton Motor Transportation Co. v. Heltzel

This is a proceeding under the uniform declaratory judgments act brought by the plaintiff, a common motor carrier, against the defendant as Public Utilities Commissioner, to determine whether ch. 428, Oregon Laws 1951, relating to “motor transportation fees and taxes” became effective or operative on January 1, 1952, the date designated by such act as being the effective date of such act, or on November 4,1952, the date of the referendum election, wherein the people by vote approved said measure.

The plaintiff claims that the tax became payable not earlier than November 4, 1952, the date of…