Poppleton v. Yamhill County
Oregon Supreme Court
Appeal from Yambill County. • The board of equalization of taxes for Yamhill county, at its September term, 1879, caused a notice to be served upon Edgar Poppleton, the respondent, in accordance with sections 38 and 39 of chapter 57, Miscellaneous Laws, requiring him to appear before said board, and show cause, if any he had, why certain notes and mortgages described in said notice, should not be assessed to him.
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Appeal from Yambill County. • The board of equalization of taxes for Yamhill county, at its September term, 1879, caused a notice to be served upon Edgar Poppleton, the respondent, in accordance with sections 38 and 39 of chapter 57, Miscellaneous Laws, requiring him to appear before said board, and show cause, if any he had, why certain notes and mortgages described in said notice, should not be assessed to him. On the day specified in said notice, Poppleton appeared before the board, and filed assignments of the notes and mortgages in question, which he had made in favor of De Lashmutt and…
1Opinion of the Court
By the Court,
Boise, J.:
It is claimed by the appellants that this proceeding should have been dismissed in the circuit court, for the reason that no writ of review will lie from a decision of a board of equalization correcting the assessment of the property of a taxpayer. This question was before this court in the case of *339E. W. Rhea, appellant, v. Umatilla County, 2 Oregon, 298. In that case it was held that such board was a tribunal whose decisions are subject to be reviewed, and we think that decision correct.
It is claimed by the respondents that the board were not authorized by the statute,…
2Cited by12 opinions
- Fishburn v. LondershausenOregon Supreme Court · 1907
- In Re Hayes' EstateOregon Supreme Court · 1938
- Southern Oregon Co. v. Coos CountyOregon Supreme Court · 1901
- Horton v. DriskellWyoming Supreme Court · 1904
- California & O. Land Co. v. GowenU.S. Circuit Court for the District of Oregon · 1892
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