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Legal Opinion

Portland v. Kozer

Oregon Supreme Court

Decided July 24, 1923PublishedCited by 29 opinions

1Opinion of the CourtBean, J.

This is a suit to enjoin the Secretary of State from collecting a tax known as the gasoline tax. A demurrer was filed to plaintiff’s complaint, which being sustained by the Circuit Court, plaintiff declined to plead further, whereupon a decree was rendered dismissing the suit. Plaintiff appeals.

The case involves the construction of Chapter 159, General Laws of Oregon for 1919, and Chapter 412, General-Laws of Oregon for 1921. The validity of the statutes is not questioned.

Section 2 of Chapter 159, Laws of 1919, provides:

“That in addition to the taxes now provided for by law, each and every…

2Cases cited13 opinions

  1. United States v. PerkinsSupreme Court of the United States · 1896
  2. Clark v. TitusvilleSupreme Court of the United States · 1902
  3. Standard Oil Co. v. BrodieSupreme Court of Arkansas · 1922
  4. Standard Oil Co. v. GravesSupreme Court of the United States · 1919
  5. In Re the Appraisal for Taxation of the Estate of MerriamNew York Court of Appeals · 1894

8 more not listed; retrieve them via the Exa API.

3Cited by29 opinions

  1. Allen v. Multnomah CountyOregon Supreme Court · 1946
  2. The People v. Deep Rock Oil Corp.Illinois Supreme Court · 1931
  3. Independent School District, Class A, No. 1 v. PfostIdaho Supreme Court · 1931
  4. State v. City of MontgomerySupreme Court of Alabama · 1933
  5. Crockett, Secy. of State v. Salt Lake CountyUtah Supreme Court · 1928

24 more not listed; retrieve them via the Exa API.

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