Moore v. Beason
Wyoming Supreme Court
Reserved questions from the District Court for Fremont County, Hon. Jesse Hnight, Judge. James K. Moore brought this suit to enjoin the collection of taxes levied upon cattle and horses kept and grazed upon the Shoshone Indian reservation. The petition was demurred to, and upon submission of the demurrer certain questions were reserved for the decision of the supreme court. A post trader is not liable to State taxation. He is an agent of the government.
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Reserved questions from the District Court for Fremont County, Hon. Jesse Hnight, Judge. James K. Moore brought this suit to enjoin the collection of taxes levied upon cattle and horses kept and grazed upon the Shoshone Indian reservation. The petition was demurred to, and upon submission of the demurrer certain questions were reserved for the decision of the supreme court. A post trader is not liable to State taxation. He is an agent of the government. (H. S. Rev. Stat., Secs. 2133, 2128 ; 7 Minn., 140.) Plaintiff being an Indian trader is lawfully upon the reservation, and it is by reason…
1Opinion of the Court
Potter, Chief Justice.
The plaintiff during the years 1890, 1891, and 1892 was a regularly licensed Indian trader and post trader, residing upon that part of the Shoshone Indian reservation used and occupied as a military post of the United States. During each of those years he owned cattle and horses which were kept, herded, and ranged upon said Indian reservation, with the consent of the Indians whom he paid for the privilege. In each of the years aforesaid said cattle and horses were regularly assessed for taxation -in Fremont County, within whose boundaries said reservation is situated.…
Also in this document: Concurrence.
2Cases cited7 opinions
- Railroad Co. v. PenistonSupreme Court of the United States · 1873
- Thomson v. Pacific RailroadSupreme Court of the United States · 1870
- Central Pacific Railroad v. CaliforniaSupreme Court of the United States · 1896
- Reagan v. Mercantile Trust Co.Supreme Court of the United States · 1894
- Truscott v. Hurlbut Land & Cattle Co.Court of Appeals for the Ninth Circuit · 1896
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3Cited by3 opinions
- Large Oil Co. v. HowardSupreme Court of Oklahoma · 1917
- Cosier v. McMillanMontana Supreme Court · 1899
- Noble v. AmorettiWyoming Supreme Court · 1903