Legal Opinion

Hughes v. Linn County

Oregon Supreme Court

Decided April 16, 1900PublishedCited by 6 opinions

From Linn : Henry H. Hewitt, Judge. Bijl by S. A. Hughes and others against Linn County and M. C. Gaines, sheriff, to enjoin the sale of certain real property belonging to the plaintiffs for taxes assessed against a former owner. In 1895 the property in question was owned by and assessed to D. B. Monteith, who thereafter conveyed it to the plaintiffs, in payment and satisfaction of a mortgage.

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From Linn : Henry H. Hewitt, Judge. Bijl by S. A. Hughes and others against Linn County and M. C. Gaines, sheriff, to enjoin the sale of certain real property belonging to the plaintiffs for taxes assessed against a former owner. In 1895 the property in question was owned by and assessed to D. B. Monteith, who thereafter conveyed it to the plaintiffs, in payment and satisfaction of a mortgage. In 1897, the taxes for 1895 not having been paid, the Sheriff of Linn County levied upon the property, and advertised it for sale, when plaintiffs brought this suit on the ground that the process under…

1Opinion of the CourtJustice Bean

1. It is well to observe at the outset that this is not a suit to enjoin the collection of taxes, nor is it a controversy between the taxpayer and the county authorities. *115It is a suit brought by the owner of real estate to prevent a cloud upon his title by a sale on a void process for taxes assessed against a former owner ; and therefore Welch v. Clatsop County, 24 Or. 452 (33 Pac. 934), and similar decisions, holding that a court of equity will not interfere by injunction at the suit of a taxpayer to restrain the collection of a tax merely because of an alleged illegality or irregularity…

2Cases cited5 opinions

  1. Thatcher v. PowellSupreme Court of the United States · 1821
  2. Johnson v. HahnNebraska Supreme Court · 1875
  3. Wartensleben v. HaithcockSupreme Court of Alabama · 1886
  4. Welch v. Clatsop CountyOregon Supreme Court · 1893
  5. Simms v. GreerSupreme Court of Alabama · 1887

3Cited by6 opinions

  1. Bagley v. BlochOregon Supreme Court · 1917
  2. Moores v. Clackamas CountyOregon Supreme Court · 1902
  3. Alliance Trust Co. v. Multnomah CountyOregon Supreme Court · 1901
  4. Bradford v. DurhamOregon Supreme Court · 1909
  5. Middleton v. MooreOregon Supreme Court · 1903

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