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SMITH ET AL v. COLUMBIA COUNTY ET AL

216 Or. 662 (1959)

341 P.2d 540

SMITH ET AL v. COLUMBIA COUNTY ET AL

Supreme Court of Oregon.

Affirmed June 17, 1959.

Attorney(s) appearing for the Case

William F. White, of Portland, and John F. McCarthy, Longview, Washington, argued the cause and filed a brief for appellants.

Theodore W. deLooze, Assistant Attorney General for Oregon, argued the cause for respondents. With him on the brief was Robert Y. Thornton, Attorney General for Oregon, Salem.

Before McALLISTER, Chief Justice, and LUSK, WARNER, PERRY, SLOAN, O'CONNELL and MILLARD, Justices.

AFFIRMED.

MILLARD, J. (Pro Tempore)

This is an appeal by all the above named plaintiffs, including plaintiffs in intervention, from a decree of the Circuit Court of Marion County upholding the constitutionality of chapters 405, 413 and 414 of Oregon Laws 1949 insofar as such statutes provide for the assessment for taxation purposes for the year 1950 upon the tugs, barges and vessels of plaintiffs and plaintiffs in intervention operating within the inland waters...

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