Hogg v. Mackay

Citations

• 23 Or. 339
• 19 L.R.A. 77
• 31 P. 779
• 1893 Ore. LEXIS 27

Syllabus

<p>Constitutional Law—Commuting Taxes — State Constitution, Art. L, Sec. 32, and Art. IX., Seo. 1.—A commutation of all taxes on the property of a railroad company for twenty years in consideration of its carrying, without charge, all troops and munitions of war which the state requires to be carried, violates a constitutional provision requiring that all taxation shall be equal and uniform, and that there shall be a “just valuation for taxation of all property,” excepting certain classes. *</p>