# Weinacht Et Ux. v. Bower

> Oregon Supreme Court · September 12, 1932 · 140 Or. 527

URL: https://www.frixlaw.com/law-library/cases/3837798

## Case

- **Full name:** Weinacht Et Ux. v. Bower, Sheriff
- **Court:** Oregon Supreme Court
- **Decided:** September 12, 1932
- **Citations:** 140 Or. 527; 14 P.2d 622; 1932 Ore. LEXIS 74
- **Precedential status:** Published
- **Opinion:** Dissent by Kelly
- **Judges:** Belt, Kelly
- **Cited by:** 3 later opinions in the Frix Law Library

## Citator (automated)

- No negative treatment found by the automated citator. That is not the same as a confirmation that the case is good law; read the citing cases.
- Full citator and citing cases: https://www.frixlaw.com/law-library/cases/3837798

## Opinion text

*537
KELLY, J.
(Dissenting). I concur with the opinion of the court, except in so far as it declares the provision of the statute unconstitutional which directs the clerk of each high school district to determine the valuation of high school property as a basis of tax.
In Oregon, the mode of enforcing a tax is by judicial proceeding: Section 69-726 and sections 69-814 to 69-822, inclusive, Oregon Code 1930. In my opinion, this satisfies the constitutional requirement of due process of law.
First State Bank of Sutherlin v. Kendall Lumber Company,
107 Or. 1 ( 213 P. 142 );
Wells Fargo & Co. v. State of Nevada,
248 U. S. 165 ( 63 L. Ed. 190 , 39 S. Ct. 62 ), and cases there cited; 3 Cooley on Taxation (4th Ed.) 2270, section 1120, citing
Vanceburg & S. L. Turnpike R. Co. v. Maysville & B. S. R. Co.
(Ky.) 63 S. W. 749 .
I think that the decree of the circuit court should be affirmed.

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Source: Frix Law Library, https://www.frixlaw.com/law-library/cases/3837798. Public record. Not legal advice.