Carton v. Board of County Commissioners
Wyoming Supreme Court
Error to the District Court, Uinta County, Hon. Richard H. Scott, Judge of First District, presiding. Lawrence A. Carton brought the action against the Board of County Commissioners of the County of Uinta to recover back certain taxes paid by him upon some herds of sheep. Judgment was rendered for the county, and he appealed, assigning error. The material facts are stated in the opinion.
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Error to the District Court, Uinta County, Hon. Richard H. Scott, Judge of First District, presiding. Lawrence A. Carton brought the action against the Board of County Commissioners of the County of Uinta to recover back certain taxes paid by him upon some herds of sheep. Judgment was rendered for the county, and he appealed, assigning error. The material facts are stated in the opinion. It will be conceded that if plaintiff’s property was interstate commerce, it was not taxable. (Kelley v. Rhoads, 7 Wyo., 237.) And to determine whether the property comes within that classification we apply…
1Opinion of the Court
Corn, Justice.
The plaintiff in error brought suit to recover $1,252.50, collected from him by the authorities of Uinta Coünty for taxes upon 66,800 head of sheep. He claims the right to recover upon the ground that the sheep in question were merely being driven by him across this State; that they never became identified with the property of the State and were not subject to taxation in Uinta or any other county of Wyoming, and that, moreover, they were never legally assessed for taxation. The District Court tried the case without a jury and gave judgment, upon the evidence, in favor of the…
2Cases cited9 opinions
- Railroad Co. v. CommissionersSupreme Court of the United States · 1879
- Lamborn v. County CommissionersSupreme Court of the United States · 1878
- Bibbins v. W. W. Clark & Co.Supreme Court of Iowa · 1894
- Comm'rs of Wabaunsee Co. v. WalkerSupreme Court of Kansas · 1871
- Kelley v. RhoadsWyoming Supreme Court · 1898
4 more not listed; retrieve them via the Exa API.
3Cited by14 opinions
- Rocky Mountain Oil & Gas Ass'n v. State Board of Equalization, Department of Revenue & TaxationWyoming Supreme Court · 1988
- Houtz v. Board of CommissionersWyoming Supreme Court · 1902
- Merkison v. StateWyoming Supreme Court · 2000
- Landeis v. NelsonWyoming Supreme Court · 1991
- Atlantic Richfield Co. v. Board of the County CommissionersWyoming Supreme Court · 1977
9 more not listed; retrieve them via the Exa API.