Kelley v. Rhoads
Wyoming Supreme Court
Reserved Questions from the District Court for Laramie County, Hon. Joseph L. Stotts, Judge of Fourth District, presiding.
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Reserved Questions from the District Court for Laramie County, Hon. Joseph L. Stotts, Judge of Fourth District, presiding. Plaintiff, John Kelley, having brought this action against the defendant, Oliver F. Rhoads as county assessor, to recover certain taxes collected upon a herd of sheep belonging to him, upon issue having been joined, the parties agreed upon a statement of facts in substance as follows : The defendant was the duly elected, qualified, and acting county assessor from the 7th day of January, 1895, until the 4th day of January, 1897. The plaintiff, who was a resident and a…
1Opinion of the Court
Pottee, Chief Justice.
(After stating the facts as above.) Section 3776 of the Revised Statutes as amended January 8, 1891 (Chap. 36, L. 1891), prescribes what property shall be taxable, and sheep are designated therein. The county assessors commence the annual assessment as soon as they are furnished with the assessment roll with which - they are required to be provided by the county commissioners on the first Monday in April in each year. Generally, all personal property is required to be listed in the county where it may be on the first day of April of the current year, and if the owner…
Also in this document: Concurrence.
2Cases cited15 opinions
- Coe v. ErrolSupreme Court of the United States · 1886
- Pullman's Palace Car Co. v. PennsylvaniaSupreme Court of the United States · 1891
- Brown v. HoustonSupreme Court of the United States · 1885
- Pittsburg & Southern Coal Co. v. BatesSupreme Court of the United States · 1895
- George's Creek Coal & Iron Co. v. County CommissionersCourt of Appeals of Maryland · 1883
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3Cited by42 opinions
- Schramm v. SteeleWashington Supreme Court · 1917
- Oklahoma County v. Queen City Lodge No. 197, I. O. O. F.Supreme Court of Oklahoma · 1945
- People ex rel. Attorney General v. CassidaySupreme Court of Colorado · 1911
- State Board of Equalization v. Cheyenne Newspapers, Inc.Wyoming Supreme Court · 1980
- State Ex Rel. May Department Stores Co. v. HaidSupreme Court of Missouri · 1931
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