Legal Opinion
Sproul v. Gilbert
Oregon Supreme Court
Decided February 8, 1961PublishedCited by 57 opinions
1Opinion of the CourtO’Connell, J.
This is a suit for declaratory relief under ORS 28.130, the Uniform Declaratory Judgments Act. Plaintiffs attack an assessment subjecting their interests in certain grazing lands in Grant county to an ad valorem tax imposed upon them under ORS 307.060. Defendants, the Grant county assessor and sheriff and the State Tax Commission, appeal from a judgment for plaintiffs.
The interests subject to be taxed are grazing privileges on lands owned by the federal government. These interests were created pursuant to Section 15 of the Taylor Grazing Act (43 USCA 315m) which authorizes the Secretary of…
2Cases cited64 opinions
- M'culloch v. State of MarylandSupreme Court of the United States · 1819
- United States v. County of AlleghenySupreme Court of the United States · 1944
- United States v. City of DetroitSupreme Court of the United States · 1958
- Phillips Chemical Co. v. Dumas Independent School DistrictSupreme Court of the United States · 1960
- City of Detroit v. Murray Corp. of AmericaSupreme Court of the United States · 1958
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3Cited by57 opinions
- Deerfield Commodities, Ltd. v. Nerco, Inc.Court of Appeals of Oregon · 1985
- Board of Supervisors v. ArcherCalifornia Court of Appeal · 1971
- Batchelor v. CharleyNew Mexico Supreme Court · 1965
- Miller v. BauerCourt of Appeals for the Seventh Circuit · 1975
- RLK AND COMPANY v. State Tax CommissionOregon Supreme Court · 1968
52 more not listed; retrieve them via the Exa API.