Legal Opinion

Oregon-Wash. R. & N. Co. v. Johnson

Oregon Supreme Court

Decided January 29, 1918PublishedCited by 1 opinion

Prom Hood River: William L. Bradshaw, Judge. Suit by Oregon-Washington Railroad & Navigation Company, a corporation, against Thomas P. Johnson, as sheriff of Hood River County, a municipal corporation. Prom a decree dismissing the suit, plaintiff appealed. Statement by Mr. Justice Benson. This is a suit brought to enjoin the collection of a special road tax attempted to be levied by Road District No. 1 of Hood River County.

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Prom Hood River: William L. Bradshaw, Judge. Suit by Oregon-Washington Railroad & Navigation Company, a corporation, against Thomas P. Johnson, as sheriff of Hood River County, a municipal corporation. Prom a decree dismissing the suit, plaintiff appealed. Statement by Mr. Justice Benson. This is a suit brought to enjoin the collection of a special road tax attempted to be levied by Road District No. 1 of Hood River County. The complaint assigns a number of reasons why the attempted action of the taxing district is invalid, among them being an allegation to the effect that the road district…

1Opinion of the CourtJustice Benson

1. A number of reasons are urged by plaintiff to sustain its contention that the demurrer should have been *242overruled, but we find it unnecessary to consider any of them except the failure of the district to comply with the provisions of Chapter 234, Laws of 1913-, the first section of which opens with the following language :

“It shall be unlawful for any tax to be levied, proposed or adopted, for any county, unless an estimate shall have first been made of the amount of money proposed to be raised by taxation for the ensuing year and such estimate published, and opportunity for a full and…

2Cases cited1 opinion

  1. State v. JohnsonOregon Supreme Court · 1916

3Cited by1 opinion

  1. Martin v. Gilliam CountyOregon Supreme Court · 1918

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