David,
"Without the context of the 1868 timeline though, I do not think that very significant. Oregon probably changed that law within a few years. However the idea that taxation is different than debts that arise from contracts... that was really worth pondering! The evidence is overwhelming that Forms like the 1040 bind in contract. The act of endorsing private credit causes the irrecusable obligation to file a Return."

Whether or not Oregon changed that law or not, I am unable to determine. However, SCOTUS ruled similarly in 1884. As here:
"The acts of Congress making the notes of the United States a legal tender do not apply to involuntary contributions in the nature of taxes or assessments exacted under state laws, but only to debts in the strict sense of the term; that is, to obligations founded on contracts, express or implied, for the payment of money." ---Hagar v. Reclamation District, 111 U.S. 701 " (emphasis added)
http://supreme.justia.com/cases/fede.../701/case.html

Not sure, but I think this is still a "good case." Am I correct that it supports the Oregon ruling. I have heard several times that FRN's cannot be used or are legal tender (?) for taxes. Then I "found" these two cases. I am cogitating on how these rulings might apply to property taxes (what about state sales tax - which I believe is a tax on the retailer for the "privilege" of doing business).

[Is there a way to check the Footnote 10 - Parsons on Contracts? Seems to be the basis for the ruling by the court.]

Katrina