Legal Opinion

Cosier v. McMillan

Montana Supreme Court

Decided April 26, 1899No. 1,073PublishedCited by 6 opinions

Appeal from District Court, Valley County; Dudley Du Bose, Judge. Suit by H. M. Cosier and Annie Shaw, co-partners, doing business under the firm name and style of H. M. Cosier & Co., against A. J. McMillan, as county treasurer of Valley county. There was a decree for defendant, and plaintiff’s appeal. Statement of the case by the Justice delivering the opinion.

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Appeal from District Court, Valley County; Dudley Du Bose, Judge. Suit by H. M. Cosier and Annie Shaw, co-partners, doing business under the firm name and style of H. M. Cosier & Co., against A. J. McMillan, as county treasurer of Valley county. There was a decree for defendant, and plaintiff’s appeal. Statement of the case by the Justice delivering the opinion. Action to restrain the defendant county treasurer of Valley county from collecting taxes on property situated on the Fort Peck Indian reservation, Montana, and used as the stock in trade of the duly-licensed Indian post trader at that…

1Opinion of the CourtHunt, J.

1. Although the people of the state of Montana agreed, as a condition to the admission of the state into the Union, to disclaim any right or title to all lands lying within the limits of the state owned or held by any Indian tribes, and that until title thereto shall be extinguished by the United States the same shall be and remain subject to the disposition of the United States, and under the absolute jurisdiction and control of Congress, still Indian reservations are not without the jurisdiction of the State for the purposes of taxing personal property, in which the Indians are not…

2Cases cited7 opinions

  1. Thomas v. GaySupreme Court of the United States · 1898
  2. Railroad Co. v. PenistonSupreme Court of the United States · 1873
  3. Thomson v. Pacific RailroadSupreme Court of the United States · 1870
  4. Central Pacific Railroad v. CaliforniaSupreme Court of the United States · 1896
  5. Wagoner v. EvansSupreme Court of the United States · 1898

2 more not listed; retrieve them via the Exa API.

3Cited by6 opinions

  1. Montana Ore Purchasing Co. v. MaherMontana Supreme Court · 1905
  2. Western Ranches, Ltd. v. County of CusterMontana Supreme Court · 1903
  3. Large Oil Co. v. HowardSupreme Court of Oklahoma · 1917
  4. Noble v. AmorettiWyoming Supreme Court · 1903
  5. Haynie v. Surplus Trading Co.Supreme Court of Arkansas · 1927

1 more not listed; retrieve them via the Exa API.

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