Case Name: SOUTHERN OREGON COMPANY v. GAGE, Sheriff
Court: Oregon Supreme Court
Jurisdiction: Oregon
Decision Date: 1915-04-13
Citations: 76 Or. 427
Docket Number: 
Parties: SOUTHERN OREGON COMPANY v. GAGE, Sheriff.
Judges: 
Reporter: Oregon Reports
Volume: 76
Pages: 427–430

Head Matter:
Argued April 2,
affirmed April 13,
rehearing denied June 15, 1915.
SOUTHERN OREGON COMPANY v. GAGE, Sheriff.
(147 Pac. 1199; 149 Pac. 472.)
Taxation — Collection—Injunction.
1. "Where a suit by the federal government to forfeit land for breach of the condition of the grant was pending, and the owner of the land was resisting the forfeiture and claiming to be the owner in fee, he is estopped to litigate the right of the county to tax the land as his property, and equity will not enjoin the collection of the taxes pending the outcome of the federal suit, even though the owner pays the amount of the taxes into court.
[As to invalid levy of assessment as ground for enjoining collection of tax, see note in Ann. Cas. 1915C, 755.]
Prom Coos: John S. Coke, Judge.
In Banc. Statement Per Curiam:.
This is a suit for injunction by the Southern Oregon Company against W. W. Gage, as sheriff and tax collector of Coos County, to restrain defendant from selling certain land claimed by plaintiff. The case presented by the complaint is identical in every material respect with Southern Oregon Co. v. Quine, 70 Or. 63 (139 Pac. 332), except that in this case plaintiff brings the money into court and prays that it may be held to await the outcome of the litigation between the United States and itself. The Circuit Court sus- - tained a general demurrer and dismissed the suit. Plaintiff appeals.
Affirmed.
For appellant there was a brief over the name of Messrs. Hammond & Hollister, with an oral argument by Mr. Austin S. Hammond.
For respondent there was a brief and an oral argument by Mr. Lawrence A. Liljeqvist.
In Banc.

Opinion:
Opinion
Per Curiam.
The deposit of the amount due for taxes does not, in our opinion, strengthen the plaintiff's case or differentiate it from Southern Oregon Co. v. Quine, 70 Or. 63 (139 Pac. 332); and the able brief and argument of counsel have failed to convince us that our holding in that case was incorrect. Upon the authority of that case the order of the Circuit Court is affirmed. Affirmed. Rehearing Denied.