Kelley v. Rhoads
Supreme Court of the United States
ERROR TO THE SÜPREME COURT OF THE STATE OF WYOMING. This was a petition originally filed in the District' Court of Laramie County, Wyoming, by Kelley against Rhoads, county assessor of the county of Laramie, to recover back certain taxes to the amount of $250 upon a flock of sheep owned by the plaintiff and in charge of a shepherd who was driving them through the State of Wyoming, from the then Territory of Utah to the State of Nebraska-. The case ivas finally presented to…
Read the full summary
ERROR TO THE SÜPREME COURT OF THE STATE OF WYOMING. This was a petition originally filed in the District' Court of Laramie County, Wyoming, by Kelley against Rhoads, county assessor of the county of Laramie, to recover back certain taxes to the amount of $250 upon a flock of sheep owned by the plaintiff and in charge of a shepherd who was driving them through the State of Wyoming, from the then Territory of Utah to the State of Nebraska-. The case ivas finally presented to the District Court upon the following agreed statement of facts, upon which the court entered judgment in favor of the…
1Opinion of the Court
. Mb.-Justice BbowN,
after making the foregoing statement, delivered the opinion of the court.
This case resolves itself into the single question whether the property of the plaintiff was engaged in interstate commerce to such an extent as to be exempt from taxation by the State of Wyoming, through which it was being transported.
The statute of the State upon this subject, Laws. 1895, 6. 61, is as follows:
“ Sec. 1. All live stock brought into this State for the purpose of beimg grazed shall be taxed for the fiscal year during which it shall have been brought into the State.
“ Sec. 2. Assessors…
2Cases cited5 opinions
- Coe v. ErrolSupreme Court of the United States · 1886
- Brown v. HoustonSupreme Court of the United States · 1885
- Buford v. HoutzSupreme Court of the United States · 1890
- Harrison v. PereaSupreme Court of the United States · 1897
- Pittsburg & Southern Coal Co. v. BatesSupreme Court of the United States · 1895
3Cited by94 opinions
- The Minnesota Rate CasesSupreme Court of the United States · 1913
- Stafford v. WallaceSupreme Court of the United States · 1922
- Miller Brothers Co. v. MarylandSupreme Court of the United States · 1954
- Simpson v. ShepardSupreme Court of the United States · 1913
- General Oil Co. v. CrainSupreme Court of the United States · 1908
89 more not listed; retrieve them via the Exa API.