Ellingson Lumber Co. v. Department of Revenue

CARLISLE B. ROBERTS, Judge.

Ellingson Lumber Company, an Oregon corporation, appealed from the defendant’s Order No. VL 79-79, dated February 9, 1979, requiring the payment of the forest products harvest tax (ORS 321.005 to 321.225, 1975 Replacement Part) on its harvest of "cull logs,” acquired from the U. S. Forest Service dining the last taxable quarter of 1974, all of 1975 and the first quarter of 1976. {See ORS 321.045.) The chief ground for appeal is that the cull logs taxed by the defendant were not merchantable and therefore not subject to the forest products harvest tax.

ORS 321.025(1)…