Kelley v. Rhoads
Wyoming Supreme Court
ERROR to tbe District Court, Laramie County, Hon. Richard H. Scott, Judge. This wa,s an action by John Kelley against Oliver F. Rhoads to recover taxes alleged to have been illegally collected from plaintiff by defendant while assessor of the county, upon a herd of sheep. The material facts are fully stated in the opinion.
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ERROR to tbe District Court, Laramie County, Hon. Richard H. Scott, Judge. This wa,s an action by John Kelley against Oliver F. Rhoads to recover taxes alleged to have been illegally collected from plaintiff by defendant while assessor of the county, upon a herd of sheep. The material facts are fully stated in the opinion. The essential elements of interstate commerce are : point of departure in one State, destination in another, and such time required or consumed as is customary and usual by the means employed. These elements are all presented by the agreed statement of facts. The property…
1Opinion of the Court
Pottbk, Chibe Justice.
The sole question in this case is whether certain sheep of plaintiff in error had obtained a situs in this State for the purposes of taxation.
On October 29, 1895, the defendant in error, as assessor for the county of Laramie, collected from plaintiff in error the sum of two hundred and fifty dollars as taxes upon a herd of sheep consisting of about ten thousand head belonging to the plaintiff in error, and then in the county of Laramie, in this State. Alleging the tax to have been illegally collected, plaintiff in error brought this suit in the district court to recover…
2Cases cited8 opinions
- Coe v. ErrolSupreme Court of the United States · 1886
- Kelley v. RhoadsWyoming Supreme Court · 1898
- Prairie Cattle Co. v. WilliamsonSupreme Court of Oklahoma · 1897
- Rieman v. ShepardIndiana Supreme Court · 1866
- Standard Oil Co. v. CombsIndiana Supreme Court · 1884
3 more not listed; retrieve them via the Exa API.
3Cited by6 opinions
- Johnson v. Southern Pac. Co.Court of Appeals for the Eighth Circuit · 1902
- Chesebrough v. City and County of San FranciscoCalifornia Supreme Court · 1908
- Carton v. Board of County CommissionersWyoming Supreme Court · 1902
- Delatour v. SmithNebraska Supreme Court · 1928
- Canfield v. County of Los AngelesCalifornia Supreme Court · 1910
1 more not listed; retrieve them via the Exa API.