National Surety Corp. v. Smith , 168 Or. 265 ( 1941 )

In view of the fact that the tax foreclosure proceedings here involved were held void by this court in Smith v. Carlson,160 Or. 383, 85 P.2d 1028, I concur in the result announced in the opinion of Mr. Justice ROSSMAN. I particularly concur, also, in the construction of § 69-845, Oregon Code 1930, as a statute of limitation and not of prescription.

ON REHEARING (123 P.2d 203)