Oregon digest 2d : covering cases from state and federal courts

West's Oregon Digest 2d volume 32 contents: Taxation. I. In general. II. Poll or capitation taxes, III. Property taxes. A. In general. B. Laws and regulation. C; Liability of private persons and property in general. D. Corporations and corporate stock and property. E. Public property and institutions. F. Exemptions. G. Place of taxation. H. Levy and assessment. I. Lien and priority. J. Payment and refunding or recovery of tax paid. K. Collection and enforcement against persons or personal property. L. Sale of land for nonpayment of tax. M. Redemption from tax sale. N. Tax titles. O. Forfeitures and penalties. P. Disposition of taxes collected, and failure of local authorities to collect. IV. Excise taxes in general. V. Employment taxes and withholding in general. VI. Legacy, inheritance and transfer taxes. VII. Gift taxes, VIII. Incomed taxes, A. In general. B. Regulation. C. Income taxable. D. Persons liable. E. Deductions, credits, and exemptions. F. Rates of taxation, surtaxes, and additional taxes. G. Assessment. H. Payment. I. Collection and enforcement. IX. Sales, use, service, and gross receipts taxes. A. In general. B. Regulations. C. Transactions taxable in general. D. Persons subject to or liable for tax. E. Rate and amount of tax. F. Selective taxes. G. Levy and assessment. H. Payment. I. Collection and enforcement. Includes a preface, a list of abbreviations of courts,, an outline of the law, and a list of digest topics and abbreviations.