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SMITH v. COLUMBIA COUNTY, OREGON

Civ. Nos. 9453, 9527.

166 F.Supp. 140 (1958)

Wilbur J. SMITH, Plaintiff, v. COLUMBIA COUNTY, OREGON, and Warren F. Forsyth, as Sheriff and Tax Collector of Columbia County; Marion County, Oregon, and Denver Young, as Sheriff and Tax Collector of Marion County; Yamhill County, Oregon, and W. L. Mekkers, as Sheriff and Tax Collector of Yamhill County; Multnomah County, Oregon, and Francis M. Lambert, as Sheriff and Tax Collector of Multnomah County; Clackamas County, Oregon, and Fred Reaksecker, as Sheriff and Tax Collector of Clackamas County; Clatsop County, Oregon, and Paul Kearney, as Sheriff and Tax Collector of Clatsop County; Samuel B. Stewart, Carl W. Chambers and S. W. Horn, constituting the State Tax Commission of the State of Oregon, Defendants. LONGVIEW TUGBOAT COMPANY, a Washington corporation, Plaintiff, v. COLUMBIA COUNTY, OREGON, and Warren F. Forsyth, as Sheriff and Tax Collector of Columbia County; Clatsop County, Oregon, and Paul Kearney, as Sheriff and Tax Collector of Clatsop County; Multnomah County, Oregon, and Francis Lambert, as Sheriff and Tax Collector of Multnomah County; Clackamas County, Oregon, and Fred Reaksecker, as Sheriff and Tax Collector of Clackamas County; and Samuel B. Stewart, Carl W. Chambers and S. W. Horn, constituting the State Tax Commission of the State of Oregon, Defendants.

United States District Court District of Oregon.

September 30, 1958.

Attorney(s) appearing for the Case

Mautz, Souther, Spaulding, Denecke & Kinsey and James R. Moore, Portland, Or., for plaintiffs.

Theodore W. deLooze, Asst. Atty. Gen., for defendants.

SOLOMON, District Judge.

Plaintiffs, tugboat and barge operators on the Columbia River, brought these actions against the members of the Oregon State Tax Commission and several Oregon counties and their Sheriffs,1 for judgments declaring Oregon Revised Statutes 308.505 to 308.660, inclusive, null and void as to plaintiffs and for money judgments representing amounts plaintiffs paid to the counties as taxes under these statutes.

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