Whiteaker v. Haley
Oregon Supreme Court
Appeal from Lane County. On the 11th of January, 1865, plaintiffs, appellants, residents in and tax-payers of Lane county, Oregon, tendered to respondent, then sheriff of Lane county, and tax-collector therein, the sums of money assessed against each of plaintiffs for State, county and school’ taxes for the year 1861. The sheriff had a properly certified tax list and warrant. The tender was made in H. S. treasury notes, commonly known as “ legal tender” currency.
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Appeal from Lane County. On the 11th of January, 1865, plaintiffs, appellants, residents in and tax-payers of Lane county, Oregon, tendered to respondent, then sheriff of Lane county, and tax-collector therein, the sums of money assessed against each of plaintiffs for State, county and school’ taxes for the year 1861. The sheriff had a properly certified tax list and warrant. The tender was made in H. S. treasury notes, commonly known as “ legal tender” currency. The sheriff refused to receive the money tendered, or give receipts, as the plaintiffs claim he should have done. Plaintiffs sued…
1Opinion of the CourtWilson, J.
Admitting tbe proper supremacy of tbe Constitution and laws of tbe United States over and upon all proper subjects of legislation, does it follow tbat Congress can, in any way, interfere with State taxations, either as to measure of assessment or as to tbe manner or means in which collection thereof may be made ? It is now too late to question tbe rule of construction of tbe rights and powers of tbe general government or to establish a different' one. Tbat government acts alone by delegated authority, and can exercise no other than such as may be necessary to carry fully into effect some…
2Cases cited1 opinion
- People v. ShearerCalifornia Supreme Court · 1866
3Cited by11 opinions
- Jones v. WilliamsTexas Supreme Court · 1931
- City of Boston v. TurnerMassachusetts Supreme Judicial Court · 1909
- Livesay v. DearmondOregon Supreme Court · 1929
- Rolph v. City of FargoNorth Dakota Supreme Court · 1898
- Northup v. HoytOregon Supreme Court · 1897
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