# Portland v. Portland Ry., L. & P. Co.

> Oregon Supreme Court · April 25, 1916 · 80 Or. 271

URL: https://www.frixlaw.com/law-library/cases/6905305

## Case

- **Full name:** PORTLAND v. PORTLAND RY., L. & P. CO.
- **Court:** Oregon Supreme Court
- **Decided:** April 25, 1916
- **Citations:** 80 Or. 271; 156 P. 1058; 1916 Ore. LEXIS 48
- **Precedential status:** Published
- **Opinion:** Dissent by Burnett
- **Judges:** Burnett, Eakin, Harris, Moore
- **Cited by:** 31 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/6905305

## Opinion text

Mr. Justice Burnett
delivered the following dissenting opinion:
As against the demurrer to the answer in this case, Mr. Justice Harris has pointed out very clearly that it is a good defense to say that the amount of the occupation tax in question is so great as to be confiscatory, and hence that the court will enjoin its collection. On this ground I concur in the result of the opinion, but withhold my assent to the conclusion that an ordinance of the hind is not under any circumstances a permissible exercise of the authority conferred upon, the council by subdivision 21 of Section 73 of the charter.
Mr. Chief Justice Moore concurs in this opinion.

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Source: Frix Law Library, https://www.frixlaw.com/law-library/cases/6905305. Public record. Not legal advice.