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HORNER'S MARKET, INC. v. TRI-COUNTY MET. TRANSP. DIST.

467 P.2d 671 (1970)

HORNER's MARKET, Inc., an Oregon Corporation, William S. Burghardt and Ellen Burghardt, Husband and Wife, and All Persons, Firms and Corporations Similarly Situated, Appellants, v. TRI-COUNTY METROPOLITAN TRANSPORTATION DISTRICT OF OREGON, an Oregon Municipal Corporation, and Keith Hansen, Its General Manager, Department of Revenue, State of Oregon, and Charles H. Mack, Its Director, Respondents.

Court of Appeals of Oregon, Department 2.

Decided March 26, 1970.

Rehearing Denied April 22, 1970.

Review Denied July 2, 1970.

Attorney(s) appearing for the Case

Robert Y. Thornton, Salem, argued the cause and filed the briefs for appellants.

Clifford B. Alterman, Portland, and Carl N. Byers, Salem, argued the cause for respondents. Carl N. Byers, Salem, filed the brief for respondents. With him on the brief were Kell & Alterman and Raymond M. Kell, Portland.

John D. Mosser, Portland, argued and filed a brief as amici curiae. With him on the brief were Donald J. Morgan, John R. Hay, Verne W. Newcomb and Jack B. Schwartz, Portland.

No appearance for Department of Revenue.

Before SCHWAB, C.J., and LANGTRY and FOLEY, JJ.

LANGTRY, Judge.

The plaintiffs, who are business owners and employers in Clackamas and Washington counties, have appealed from dismissal of their class suit which sought injunction against levying and collecting an employer payroll tax by defendants. The latter are the Tri-County Metropolitan Transportation District of Oregon and its Manager, and the Department of Revenue, State of Oregon, and its Director. The case was heard on demurrers and a stipulation of facts...

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