State v. Standard Oil Co.
Oregon Supreme Court
From Marion: George H. Burnett, Judge. Statement by Mr. Justice Bean. This is an action brought by the State of Oregon to recover from the Standard Oil Company, a corporation doing business in Oregon, taxes upon the gross earnings of such defendant for the period from June 26, 1906, to December 31, 1906, and for the years of 1907 and 1908, pursuant to the provisions of an act proposed by the initiative and adopted by the people June 4, 1906, and proclaimed by the Governor…
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From Marion: George H. Burnett, Judge. Statement by Mr. Justice Bean. This is an action brought by the State of Oregon to recover from the Standard Oil Company, a corporation doing business in Oregon, taxes upon the gross earnings of such defendant for the period from June 26, 1906, to December 31, 1906, and for the years of 1907 and 1908, pursuant to the provisions of an act proposed by the initiative and adopted by the people June 4, 1906, and proclaimed by the Governor June 25, 1906, being Sections 3544 to 3550, inclusive, of Lord’s Oregon Laws. Upon the third cause of action for the tax…
1Opinion of the CourtJustice Bean
1. It is first contended by counsel for defendant that the act denies to persons within the jurisdiction of the State of Oregon the equal protection of the laws, in violation of the Fourteenth Amendment of the Constitution of the United States. It is well settled that a corporation is a person within the meaning of the fourteenth amendment. Sullivan v. O. R. & N. Co., 19 Or. 321 (24 Pac. 408) ; Santa Clara County v. Southern Pacific R. Co., 118 U. S. 394 (6 Sup. Ct. 1132: 30 L. Ed. 118) ; Minn. & St. Louis Ry. Co. v. Beckwith, 129 U. S. 26 (9 Sup. Ct. 207: 32 L. Ed. 585) ; Southern Ry. Co. v.…
2Cases cited32 opinions
- Barbier v. ConnollySupreme Court of the United States · 1884
- Connolly v. Union Sewer Pipe Co.Supreme Court of the United States · 1902
- Robbins v. Shelby County Taxing DistrictSupreme Court of the United States · 1887
- Magoun v. Illinois Trust & Savings BankSupreme Court of the United States · 1898
- Bell's Gap Railroad v. PennsylvaniaSupreme Court of the United States · 1890
27 more not listed; retrieve them via the Exa API.
3Cited by21 opinions
- Sunshine Dairy v. PetersonOregon Supreme Court · 1948
- State v. AnthonyOregon Supreme Court · 1946
- Swift & Co. v. PetersonOregon Supreme Court · 1951
- Moore v. SchermerhornOregon Supreme Court · 1957
- United States v. BrennanDistrict Court, D. Minnesota · 1955
16 more not listed; retrieve them via the Exa API.