Standard Oil Co. v. Howe
Court of Appeals for the Ninth Circuit
Appeal from the District Court of the United States for the District of Arizona; William H. Sawtelle, Judge. Suit by 1he Standai-d Oil Company, a corporation,, against Charles R. Howe and others, members of the Tax Commission and of the Board of Equalization of the State of Arizona, and others. From a decree denying prayer for injunction and sustaining defendants’ motion to dismiss the bill of complaint, plaintiff appeals.
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Appeal from the District Court of the United States for the District of Arizona; William H. Sawtelle, Judge. Suit by 1he Standai-d Oil Company, a corporation,, against Charles R. Howe and others, members of the Tax Commission and of the Board of Equalization of the State of Arizona, and others. From a decree denying prayer for injunction and sustaining defendants’ motion to dismiss the bill of complaint, plaintiff appeals. The Standard Oil Company, a California corporation, has appealed from a decree of the District Court of Arizona denying appellant’s prayer for a temporary injunction and…
1Opinion of the CourtLiunt, Circuit Judge
(after stating the facts as above). [1] The requirement of the several statutory provisions quoted being that the property of the appellant corporation shall be taxable at its full cash value, has the board exceeded its authority, or has it proceeded upon a fundamentally erroneous pr'fí-.dple, in making the assessments involved herein? From the facts heretofore stated, it is evident that the rule of assessment expressed and adopted by the board was that appellant oil company should be “allowed” to earn 25 per cent, on the assessed value of its property. The basis for such a rule was found in…
2Cases cited13 opinions
- In Re TylerSupreme Court of the United States · 1893
- Adams Express Co. v. Ohio State AuditorSupreme Court of the United States · 1897
- Oelrichs v. SpainSupreme Court of the United States · 1872
- Raymondv v. Chicago Union Traction Co.Supreme Court of the United States · 1907
- Fargo v. HartSupreme Court of the United States · 1904
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3Cited by7 opinions
- Ex Parte WilliamsSupreme Court of the United States · 1928
- Beechwood Securities Corp. v. Associated Oil Co.Court of Appeals for the Ninth Circuit · 1939
- State Ex Rel. Attorney General v. Lion Oil Refining Co.Supreme Court of Arkansas · 1926
- Franklin v. Nevada-California Power Co.Court of Appeals for the Ninth Circuit · 1920
- Bank of Arizona v. HoweDistrict Court, D. Arizona · 1923
2 more not listed; retrieve them via the Exa API.