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RYALS ET UX. v. SMITH ET AL.

202 Or. 470 (1954)

275 P.2d 853

RYALS ET UX. v. SMITH ET AL.

Supreme Court of Oregon.

Reversed November 3, 1954.

Attorney(s) appearing for the Case

Carlisle B. Roberts, Assistant Attorney General, Salem, argued the cause for appellants. With him on the brief were Robert Y. Thornton, Attorney General, and Omar W. Halvorson, Assistant Attorney General, Salem.

Melvin Goode and Willard Bodtker, Albany, argued the cause for respondents. On the brief was Melvin Goode, Albany.

Before LATOURETTE, Chief Justice, WARNER, ROSSMAN, BRAND, TOOZE and PERRY, Justices.

REVERSED.

LATOURETTE, C.J.

The legal question posed is whether the three-year statute of limitation provided for in § 110-1625, OCLA, applies to summary administrative procedure under which the State Tax Commission issues a distraint warrant for the collection of income taxes pursuant to § 110-1623. The trial court held in the affirmative.

There are two methods provided by law for the collection of income taxes: One, by action at law, §...

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