Willamette University v. Knight
Oregon Supreme Court
From Marion : Henry H. Hewitt, Judge. This is a suit by Willamette University and its trustees to enjoin the Sheriff of Marion County from the collection of taxes levied upon certain property of the plaintiff, upon the ground that it is exempt from taxation.
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From Marion : Henry H. Hewitt, Judge. This is a suit by Willamette University and its trustees to enjoin the Sheriff of Marion County from the collection of taxes levied upon certain property of the plaintiff, upon the ground that it is exempt from taxation. The plaintiff is an educational and literary institution, incorporated in January, 1853, by special act of the legislative assembly of the Territory of Oregon, whereby it was given power, among other things, “to acquire, receive and possess, by donation, gift or purchase, retain and enjoy, property, real, personal and mixed, and the same…
1Opinion of the CourtChief Justice Wolverton
1. Does the law exempt from taxation property such as has been assessed to the plaintiff ? In this question are involved two others. The first regards the proper construction to be given the statute regulating such exemptions ; and the second is whether the plaintiff has brought itself within the purview of the statute, to be determined upon the facts of the case : Hibernian Benev. Soc. v. Kelly, 28 Or. 173 (52 Am. St. Rep. 769, 30 L. R. A. 167, 42 Pac. 3), is decisive of the first question, and it seems a work of supererogation to attempt a review of the subject at this time, in view of the…
2Cases cited8 opinions
- Mount Hermon Boys' School v. Inhabitants of GillMassachusetts Supreme Judicial Court · 1887
- University v. PeopleSupreme Court of the United States · 1879
- Hibernian Benevolent Society v. KellyOregon Supreme Court · 1895
- M. E. Church, South v. HintonTennessee Supreme Court · 1893
- Trustees of the Chapel of the Good Shepherd v. City of BostonMassachusetts Supreme Judicial Court · 1876
3 more not listed; retrieve them via the Exa API.
3Cited by11 opinions
- Multnomah School of Bible v. Multnomah CountyOregon Supreme Court · 1959
- Corporation of the Sisters of Mercy v. Lane CountyOregon Supreme Court · 1927
- Kappa Gamma Rho v. Marion CountyOregon Supreme Court · 1929
- Board of Publication of the Methodist Church v. State Tax CommissionOregon Supreme Court · 1964
- Oregon Stamp Society v. State Tax CommissionOregon Tax Court · 1963
6 more not listed; retrieve them via the Exa API.