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BERNSTEIN BROS. v. DEPT. OF REV.

No. OTC 1698, SC 28840.

661 P.2d 537 (1983)

294 Or. 614

BERNSTEIN BROS., Inc., an Oregon Corporation, Appellant, v. DEPARTMENT OF REVENUE, State of Oregon, and Clay Myers, State Treasurer of the State of Oregon, Respondents.

Supreme Court of Oregon.

Decided March 29, 1983.

Rehearing Denied May 3, 1983.

Attorney(s) appearing for the Case

John R. Faust, Jr., Portland, argued the cause for appellant. With him on the briefs were Mildred J. Carmack and Schwabe, Williamson, Wyatt, Moore & Roberts, Portland.

Elizabeth D. Stockdale, Asst. Atty. Gen., argued the cause for respondents. With her on the brief were Dave Frohnmayer, Atty. Gen., and Theodore W. de Looze, Atty.-in-Charge, Salem.

Before LENT, C.J., and LINDE, PETERSON, CAMPBELL, ROBERTS and CARSON, JJ., and JONES, J. Pro Tem.

LENT, Chief Justice.

Taxpayer Bernstein Bros., Inc. brought this proceeding for a declaratory judgment and an injunction against defendants, Department of Revenue and Clay Myers, State Treasurer of the State of Oregon. Plaintiff asked the tax court to declare Chapter 797 of 1981 Oregon Laws invalid, asserting it is an unconstitutional attempt to inhibit the exercise of the people's power of referendum. Plaintiff also asked the court to enjoin the defendants from collecting...

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