Leitch v. State, Department of Revenue

Plaintiff appeals from a dismissal of this declaratory judgment proceeding in which he sought judgment, declaring “that no past or future transportation district taxes are due * * * from the plaintiff * * that any taxes that might be due “be satisfied only in accordance” with U.S. Constitution, Art I, § 10, and that ORS ch 267 (Mass Transit Districts) and “succeeding” regulations are unconstitutional and void.

The plaintiff alleged that he was an employer taxed by the Tri-County Metropolitan .Transportation District, and that he tendered payment of the taxes by way of cheeks. Copies of three…