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GUNDERSON BROS. ENGINEER. CORP. v. STATE TAX COM'N

471 P.2d 802 (1970)

GUNDERSON BROS. ENGINEERING CORP., Respondent, v. STATE TAX Commission, Appellant.

Supreme Court of Oregon.

Reargued June 2, 1970.

Decided July 1, 1970.

Attorney(s) appearing for the Case

Donald C. Seymour, Asst. Atty. Gen., Salem, argued the cause for appellant. With him on the brief were Robert Y. Thornton, Atty. Gen., and Alfred B. Thomas, Asst. Atty. Gen., Salem.

Morris J. Galen, Portland, argued the cause for respondent. With him on the brief were Tonkon & Galen, Portland.

Before O'CONNELL, C.J., and McALLISTER, SLOAN, DENECKE, HOLMAN, TONGUE and SCHWAB, JJ.

DENECKE, Justice.

The issue is whether certain personal property of the plaintiff taxpayer is exempt from the assessment of a personal property tax because of the Oregon Free Port Act.

The principal section of the act (ORS 307.810) provides:

"(1) Personal property in transit through this state is goods, wares and merchandise destined for sale in the ordinary course of trade or business, manufactured or produced outside the state and brought into the...

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