Case v. Chambers

This is a proceeding to review an order of the State Tax Commission increasing the assessed value of the machinery and parts inventory of petitioner, J. I. Case Company, for the years 1951 and 1952.

In those years the company filed with the assessor of Multnomah county its returns of personal property as of January 1, 1951, and January 1, 1952, respectively, as required by ch 342, Oregon Laws 1949 (ORS 308.290). The returns listed the company’s Portland branch inventory of machinery and parts at total values which are hereinafter set forth. On the basis of those returns the inventories were…