Legal Opinion
Pourier v. Board of County Com'rs of Shannon Co.
South Dakota Supreme Court
Decided March 28, 1968No. File 10411PublishedCited by 11 opinions
1Opinion of the Court
HANSON, Presiding Judge.
This tax abatement proceeding involves the legality of personal property taxes assessed and levied by Shannon County on Indian owned cattle within an Indian Reservation.
Applicants, John Pourier, Jr„ and Loren Pourier, are ranchers residing on the Pine Ridge Indian Reservation. They and their wives are members of the Oglala Sioux Tribe. Each received Sioux Indian Benefit Property Allotments which were used to establish cattle herds.
*238John Pourier, Jr., received his Benefit Allotment in 1918. He also received a land allotment and in addition leases land within the…
2Cases cited11 opinions
- M'culloch v. State of MarylandSupreme Court of the United States · 1819
- United States v. RickertSupreme Court of the United States · 1903
- United States v. Thurston County, Neb.Court of Appeals for the Eighth Circuit · 1906
- United States v. WrightCourt of Appeals for the Fourth Circuit · 1931
- Morrow v. United StatesCourt of Appeals for the Eighth Circuit · 1917
6 more not listed; retrieve them via the Exa API.
3Cited by11 opinions
- White v. CalifanoDistrict Court, D. South Dakota · 1977
- In Re the State Motor Fuel Tax Liability of A. G. E. Corp.South Dakota Supreme Court · 1978
- Kain v. WilsonSouth Dakota Supreme Court · 1968
- Leading Fighter v. County of GregorySouth Dakota Supreme Court · 1975
- Hunt v. O'CheskeyNew Mexico Court of Appeals · 1973
6 more not listed; retrieve them via the Exa API.