The Athena press. [volume] (Athena, Umatilla County, Or.) 18??-1942, 1905-07-07
THE COUNTY WINS
SUPREME COURT AFFIRMs TAX
CASE DECISION.
Ellis Judgment In Suit Against o.
R. & N. Co., Held to Be Just
and Correct.

Umatilla county has won the fight
in the o. Fl. & N. tax case, which has
been in litigation for two years. The
decision of Circuit Judge w. r. Ellis
has been sustained by the supreme
court, to which tribunal the o. R. g.
N. Co. appealed. The case, which
has national reputation and is con-
sequently of much import in SO far
that it relates to higher valuations of
railway properties assessed for pur-
poses of taxation, originated from the
assessment levied upon the company's
property in 1908 by Assessor O. P.
Strain.
The suit was brought ON the ground,
not that the assessment was unjust,
but that in it the property of the COM
pany was improperly described, and
also that the county court erred in
making the levy upon the company's
property. The following extracts
from the lengthy decision show the
points involved, and the opinions of
the supreme court thereon:
"This is a proceeding by writ of Ie-
view to annul and declare void an or
der of the county court of the defend
ant county, levying tax upon the
property of the plaintiff, as shown by
the assessment roll of 1908. The petit
tion for the writ contains many aver
ments which are denied by the answer
or return, but as questions of fact can
not be tried in this proceeding, they
will not be further noticed. 4"
The manner in which the assessment
was made and the property described
is then given, and it is told how, fol-
lowing the assessors notice, the tax
Q. Spencer for the appellant company
and by q, w. Phelps, district attorn-
ey, and James A. Fee for the respond
ents.
East Oregonian: Assessor 9. P.
Strain, who made the assessment
which was called into question, and
who above all others is entitled to the
credit for having brought the railroad
company into the same class as other
taxpayers, was greatly elated when
he learned that the work had been
upheld by the decision of the supreme
court However, he said that he
cared to say nothing for publication
except that he considered the decision
but just, and that the county was en-
titled to it. According to him the
railroad company should be treated
in the same manner as are other com
panies and individuals. The decision
means approximately $25, 900 a year to
the county, their annual taxes being
increased that much by the increased
assessment.
Regarding further legal opposition
by the company, it has been said that
should they lose the present suit they
might begin proceedings in equity to
test the justice of the assessment.
However it is believed they would lose
should they take such a course, and
should they do so valuation would
then be established thereby for their
roadbed which every assessor in the
state would be compelled to adopt,
thereby vastly increasing the com
pany's assessment all over the state.
In view of this possibility, some are
OF ttiie opinion that that 10 further action
will be taken by the company.
The total of the 0. r. e. N. tax for
1908 was about $4,000, and to this
$1s, 900 has since accrued as penalties,
thus bringing the amount to about
$65, 900. This with the $4,000 that
is due for 1904 taxes, makes total of
over $1OO, 600 due the county by the
company for the two years taxes, and
which under the decision just given
must be paid, unless some other legal
escape be found by the company.