Central Pacific Ry. Co. v. Gage
Oregon Supreme Court
From Coos: John S. Coke, Judge. Department 1. The plaintiff says it is the owner of certain real property in Coos County upon which for the year 1917 there was assessed for state and county tax $1,259.18; for School District No. 9, .$764.92; 'for Port of Coos Bay, $241.25; for fire patrol, $9.20, totaling $2,274.55. It claims to have made timely tender of the full amount of each of these taxes to the defendant, who is the sheriff and tax collector, but that he refused to…
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From Coos: John S. Coke, Judge. Department 1. The plaintiff says it is the owner of certain real property in Coos County upon which for the year 1917 there was assessed for state and county tax $1,259.18; for School District No. 9, .$764.92; 'for Port of Coos Bay, $241.25; for fire patrol, $9.20, totaling $2,274.55. It claims to have made timely tender of the full amount of each of these taxes to the defendant, who is the sheriff and tax collector, but that he refused to receive them because the plaintiff did not tender therewith the additional sum of $529.56 charged as a tax against the…
1Opinion of the CourtBurnett, J.
1. These are not taxes levied as an aggregate by the same taxing power. They are composed of different items authorized and levied by separate taxing jurisdictions, either one of which the taxpayer is entitled to contest. The defendant was authorized to collect, not one, but several different taxes each independent of. the others and emanating from a separate source. It is plain that an illegal or void tax levied by one jurisdiction cannot be supported by a regular tax laid by other authorities. The valid tax cannot be made a scapegoat for the invalid one. The plaintiff cannot be cut off from…
2Cases cited6 opinions
- State v. HoffmanTexas Supreme Court · 1918
- County of Olmsted v. BarberSupreme Court of Minnesota · 1883
- Iowa Railroad Land v. Carroll CountySupreme Court of Iowa · 1874
- Duvall v. PerkinsCourt of Appeals of Maryland · 1893
- Coit v. ClawSupreme Court of Arkansas · 1873
1 more not listed; retrieve them via the Exa API.
3Cited by4 opinions
- Booth v. ClarkIdaho Supreme Court · 1926
- City of Woodburn v. DomogallaOregon Tax Court · 1963
- State v. ColeWyoming Supreme Court · 1931
- Milne v. HessOregon Supreme Court · 1933