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BOHEMIA LUMBER COMPANY v. HALEY

449 P.2d 443 (1969)

BOHEMIA LUMBER COMPANY, Incorporated, Appellant, v. Sam R. HALEY, Public Utility Commissioner of Oregon, Respondent.

Supreme Court of Oregon, Department 2.

Decided January 22, 1969.

Attorney(s) appearing for the Case

Herbert W. Lombard, Jr., Cottage Grove, argued the cause for appellant. On the brief were Lombard, Lombard & Williams, Cottage Grove.

Thomas Y. Higashi, Salem, argued the cause for respondent. With him on the brief were Robert Y. Thornton, Atty. Gen., and Richard W. Sabin, Asst. Atty. Gen., Salem.

Before PERRY, C.J., and SLOAN, GOODWIN, HOLMAN and LANGTRY, JJ.

PER CURIAM.

A log hauler appeals from a judgment sustaining a ruling by the Public Utility Commissioner that the hauler is liable for certain highway-use taxes computed by the Commissioner pursuant to ORS ch. 767 for the period April 1, 1963, through May 31, 1965.

The principal issue is whether the road over which the logs were hauled was during the material time a county road or a United States Forest Service road. If the haul was accomplished entirely over...

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