KNAPPTON TOWBOAT CO. v. CHAMBERS


202 Or. 618 (1954)

276 P.2d 425

277 P.2d 763

KNAPPTON TOWBOAT COMPANY v. CHAMBERS ET AL.

Supreme Court of Oregon.

Reversed and remanded November 10, 1954.

Prior opinion corrected December 8, 1954.


Attorney(s) appearing for the Case

Theodore W. de Looze, Assistant Attorney General, of Salem, argued the cause for appellants. With him on the briefs were Robert Y. Thornton, Attorney General, and Alfred B. Thomas, Assistant Attorney General, of Salem.

Alex L. Parks, of Portland, argued the cause for respondent. With him on the brief were White, Sutherland & Parks, of Portland.

Before ROSSMAN, presiding, and LUSK, BRAND, TOOZE and PERRY, Justices.


REVERSED AND REMANDED.

PERRY, J.

For the purpose of convenience, we will in this opinion speak of the defendants as the commission.

In the year 1949 by enactment of Chapter 414, Oregon Laws 1949, the legislature provided that all water transport companies, such as the plaintiff, be assessed for taxation purposes by the State Tax Commission. Pursuant to the provisions of this Act, the commission for the year 1950 assessed as a unit the operating properties...

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