State Ex Rel. Smith v. Smith

This is an original mandamus proceeding brought by the state of Oregon on the relation of Ray Smith, Carl Chambers and Robert D. Maclean, who collectively constitute the State Tax Commission of the state of Oregon (hereinafter referred to as the “Commission”). The defendants are Wiley W. Smith, as the county assessor of Multnomah county, Oregon (hereinafter referred to as the “assessor”), and Terry D. Schrunk, as the sheriff and tax collector of the same county (hereinafter referred to as the “tax collector”).

The assessor assessed the value of all real and personal property situated in…