State v. Craig
Oregon Supreme Court
From Wallowa: John W. Knowles, Judge. In Bane. In this case the defendant was indicted for the crime of perjury, committed by falsely and corruptly making oath to the correctness of the list of his taxable property in Wallowa County for the year 1918. The indictment, which seems in proper form, states, among other matters, that C. H. Allen was the county assessor and as such called upon the defendant to furnish a list containing a true account of all his personal property in…
Read the full summary
From Wallowa: John W. Knowles, Judge. In Bane. In this case the defendant was indicted for the crime of perjury, committed by falsely and corruptly making oath to the correctness of the list of his taxable property in Wallowa County for the year 1918. The indictment, which seems in proper form, states, among other matters, that C. H. Allen was the county assessor and as such called upon the defendant to furnish a list containing a true account of all his personal property in Wallowa County subject to taxation, and that he furnished a list purporting to be such and swore to the same before…
1Opinion of the CourtMcBRIDE, C. J.
1. It requires no citation of authorities to show that perjury cannot be predicated upon a false oath taken before an officer or person not authorized by law to administer it.
Section 3591, L. O. L., as amended by Section 4 of Chapter 184, General Laws of 1913, omitting matters not relevant here, is as follows:
“Owner to furnish lists and values: Penalty for refusal. Every assessor shall require every person liable to be taxed in his county and to be assessed by him * * to furnish such assessor:
“1. A list of all the real estate of such person, * * situate in his county and liable to taxation. *…
2Cited by2 opinions
- State v. FlamerCourt of Appeals of Oregon · 1981
- State v. ProctorCourt of Appeals of Oregon · 1988