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INLAND NAV. CO. v. CHAMBERS

202 Or. 339 (1954)

274 P.2d 104

INLAND NAVIGATION COMPANY v. CHAMBERS ET AL. THE UPPER COLUMBIA RIVER TOWING COMPANY v. CHAMBERS ET AL. COLUMBIA-SNAKE RIVER TOWING COMPANY v. CHAMBERS ET AL.

Supreme Court of Oregon.

Modified September 15, 1954.

Petition for rehearing denied October 13, 1954.

Attorney(s) appearing for the Case

Jay E. Jordan, of Portland, argued the cause for appellants. On the brief were Hickson, Dent & Coblens, of Portland.

Theodore W. de Looze, Assistant Attorney General, argued the cause for respondents. With him on the brief were Robert Y. Thornton, Attorney General, of Salem, Samuel B. Stewart and Howard E. Roos, of Portland.

MODIFIED.

ROSSMAN, J.

This is (1) an appeal by the Inland Navigation Company, The Upper Columbia River Towing Company, and Columbia-Snake River Towing Company from an order of the circuit court; and (2) a cross-appeal from the same order by the three officials of this state who constitute the state tax commission. The three corporations and the three officials are the only parties to this proceeding. To promote convenience, we will speak of the three companies...

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