TONGUE, Judge Pro Tem.
This is a suit under ORS 756.580 to reverse an order by the Public Utility Commissioner approving the assessment of highway use taxes against plaintiffs in the sum of $7,713.34 for hauling sand and gravel from their operations on the Rogue River to their rockcrusher and processing plant in Grants Pass.
The sole issue is whether, under the facts of this case, the hauling of such sand and gravel constituted "the transportation of sand...
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