Art Johnston v. Hugh E. Earle, Walter B. Shanks, Irwin Borthick and Irving H. Curran,appellees

This is a civil action for conversion of & tractor. The action was filed in the Circuit Court of the State of Oregon for the County of Multnomah, but was removed to the United States District Court since at the time of the alleged tort the appellees (defendants below) were employees of the Internal Revenue Service. See 28 U.S.C.A. § 1442 (a) (1).

The case was tried to the court sitting without a jury. Appellees contended that the action was barred by the statute of limitations. This turned upon whether the conversion occurred on July 1, 1948, or on July 2, 1948 or thereafter. The court found “from a preponderance of all of the evidence in the case that on July 1, 1948 * # * [the appellees] located the tractor near Colton, Clackamas County, Oregon, and made a levy upon that tractor pursuant to the aforesaid warrant for distraint, placed seizure tags thereon and, to insure that it would not be moved, removed the carburetor and crank extension.” The court further found that on July 2, 1948, two of the appellees returned, loaded the tractor on carrying equipment, and removed it. The court concluded that the action was barred.

The court’s finding that the conversion occurred on July…