The Salt Lake herald. [volume] (Salt Lake City [Utah]) 1870-1909, 1898-01-09
Especial Correspondence


b Cheyenne, Wyo., Jan. 6-The supreme
court of Wyoming handed down de-
cision today of great Importance to
sheepmen IN the west and especially to
s the wool growers of Utah. BY the de-
cision sheepren driving their flocks
s through the state will be assessed by
8 each county through which they pass.
Heretofore no taxes have been levied
upon transitory sheep bands
The case in question was that of
s Kelly vs. Rhoads, assessor for Laramie
& county, Wyoming, ard was one re-
served from the district court of Lara
ME county, and was one of the most
important heard by the supreme court
for long time. It viii settle many
disputes in different parts of the state
and IN future legislatures. Kelly was
the owner of a large band of sheep
which We're driven through this county
from Utah on their way to market.
Rhoaas, who was assessor of Laramie
county, held UP the sheep and COM
PEELED the person in charge to pay taxes
on them. Suit was brought to recover
the taxes; and the questions involved
were as to the right Of the state to
tax sheep being driven through, and as
70 whom suit should be brought
against.
The act of Wyoming relating to this
question was attacked by Kelly as be-
ing an interference with Interstate
commerce. The supreme court decided
that the act did not interfere with
commerce. While the owner of sheep
or live stock had the right to take his
property to market in any manner he
desired, and while il some cases his
sheep could not be taxed while being
driven through the state, the court held
that in most instances such driving OF
them, the sheep grazing in the mean
time, constituted an incorporation OF
the property with the general mass
of property Of the state, and made
them taxahles. While no particular rule
was laid down, the court declared the
law in such manner as to make taxable
all of the sheep annually driven
through the state. Tat the decision
will result in a largely Increased reve-
nue. to the different counties is appar-
ent.
The act of 1895 was held not to be in
conflict with the provisions of the con-
stitution of Wyoming relating to uni
forrnity and equality OF taxation.
It was further held that the fact that
Kelly had paid taxes in Utah did not
exempt him from taxation in Wyom-
ing.
Another very important feature of
the decision was upon the proposition
as to who should be sued. In 1891, in
an action brought by a cattle com
pany against a board of county COM
Inissioners, the supreme court held that
the officer who made the tax collec-
ton must be sued for q recovery of the
taxes. There was a strong dissenting
opinion by the late chief justice, and
the decision did not receive the sane
tiotl of the bar and bench generally,
it being held that the board of county
commissioners should have been sued.
The decision of the court will go far
towards settling many disputes which
have occurred in the different legisla-
lures of the state. For years attempts
have been made to pass a law which
would permit the taxation of the large
bodies of sheep from the west which
annually pass through this state Each
time the sheepmen have asserted that
the legislation was unconstitutional
This decision of the court has disposed
of that objection. and hereafter sheep
men may look for a rigid enforcement
OF the law.
A year ago the supreme court of
Washington rendered a similar deci-
sion