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STEBCO INC. v. GILLMOUTHE

189 Or. 427 (1950)

221 P.2d 914

STEBCO INCORPORATED v. GILLMOUTHE

Supreme Court of Oregon.

Reversed August 29, 1950.

Attorney(s) appearing for the Case

Teunis J. Wyers, of Hood River, argued the cause and filed a brief for appellant.

Samuel H. Martin, of Portland, argued the cause and filed a brief for respondent.

Before LUSK, Chief Justice, and BRAND, BELT, ROSSMAN and LATOURETTE, Justices.

REVERSED.

ROSSMAN, J.

This is an appeal by the defendant, who is the sheriff and tax collector of Hood River County, from a decree of the Circuit Court, which held void a personal property tax in the sum of $6,449.91. The tax was levied on 64 rafts of logs, comprising 8,678,047 board feet, which were moored in Hood River County on tax day, January 1, 1947. It is the contention of the plaintiff, owner of the logs, that...

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