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CENT. LINCOLN P.U.D. v. STATE TAX COM.

221 Or. 398 (1960)

351 P.2d 694

CENTRAL LINCOLN PEOPLE'S UTILITY DISTRICT v. STATE TAX COMMISSION

Supreme Court of Oregon.

Affirmed April 27, 1960.

Attorney(s) appearing for the Case

Allan Hart, Portland, argued the cause for appellant. On the briefs were Hart, Davidson & Veazie, Portland.

Walter J. Apley, Assistant Attorney General, Salem, argued the cause for respondent. With him on the brief were Robert Y. Thornton, Attorney General, and Carlisle B. Roberts, Assistant Attorney General, Salem.

Before McALLISTER, Chief Justice, and ROSSMAN, LUSK, PERRY, SLOAN, O'CONNELL and HARRIS, Justices.

AFFIRMED.

PERRY, J.

By this suit, plaintiff sought a declaratory judgment of its rights authorizing injunctive relief preventing defendant State Tax Commission from collecting a corporate excise tax upon this people's utility district under Oregon Laws 1955, Ch 592, § 2, p 716, now ORS 317.074 (as that ORS section read in 1955).

Plaintiff, a people's utility district, serves approximately 11,042 customers...

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