Becker v. Malheur County

• Decision Date: 28 June 1893
• Citation: 24 Or. 217,33 P. 543
• Parties: BECKER v. MALHEUR COUNTY.
• Court: Oregon Supreme Court

33 P. 543

24 Or. 217

BECKER v. MALHEUR COUNTY.

Supreme Court of Oregon

June 28, 1893

Appeal from circuit court, Malheur county; M.D. Clifford, Judge.

Proceedings by Charles Becker to reverse and annul on writ of review proceedings of the board of equalization of Malheur county in the matter of an assessment. Judgment for plaintiff. Defendant appeals. Reversed.

M.L Olmstead, for appellant.

C.A Johns, for respondent.

BEAN J.

This is an appeal from a judgment of the circuit court reversing and annulling on a writ of review the action and proceedings of the board of equalization of Malheur county in the matter of the assessment of the plaintiff's property for the year 1891. From the record it appears that on an examination of said assessment as returned by the assessor it satisfactorily appeared to the board of equalization that all of his property assessable in said county had not been assessed, and that, for the purpose of avoiding taxation, he had claimed and had been allowed a deduction for an indebtedness of $6,000 as due and owing to the First National Bank of Baker City. A citation was thereupon issued and duly served upon him to appear before the board on the 5th day of September, 1891, and show cause if any he had, why his assessment should not be corrected and the sum of $6,000 claimed by him as indebtedness should not be disallowed and stricken out. The plaintiff appeared in person and by counsel at the time and place named in the notice, and objected to the board increasing the assessment of his property, or doing any act in the premises. This objection, the ground of which is not disclosed by the record, was overruled, and the board proceeded to hear the testimony of witnesses concerning the matter, and found that said indebtedness ought not to have been allowed, and that plaintiff was the owner of 250 head of cattle, of the value of $3,000, which had not been listed by the assessor, and thereupon ordered the claimed indebtedness for $6,000 to be stricken out, and the 250 head of cattle to be added to the list of plaintiff's assessable property for the year 1891. It thus appears that the only question on this appeal is whether the proceedings of a board of equalization, after it has acquired jurisdiction of the taxpayer, will be set aside and annulled on writ of review because the record does not contain the evidence on which its findings of fact were based. There is no provision...