Boyer Bros. v. Board of County Commissioners

Boyer Bros., Incorporated, failed in its action against the hoard of county commissioners of the county of Routt to recover money paid for taxes for the years 1918 to 1923, both inclusive. It seeks a reversal of the judgment.

The plaintiff is a Wyoming corporation engaged in the business of raising sheep in Wyoming. During the summer of each year the plaintiff grazed its sheep on the United States forest reserve in Routt county for varying periods of time, from 73 days in some years to 85 days in others. On March 13, 1916, the plaintiff and the defendant made a written agreement wherein, after…