440, 441 § 2264. 153 1889, Mar. 2,25 Stat. 939, c. 411 584 1890, June 10, 26 Stat. 131, c. 407 609, 616 1890, June 17, 26 Stat. 159, c. 429 584 1890, July 2, 26 Stat. 209, c. 647 359 1890, Aug. 8, 26 Stat. 313, c. 728 361, 362 1890, Aug. 30, 26 Stat. 371, c. 837 584 1890, Sept. 19, 26 Stat. 426, c. 907 413, 414, 428, 429, 466 1890, Sept. 19, 26 Stat. 465, c. 908 354 1891, Mar. 3, 26 Stat. 826, c. 517 84, 248, 426, 528 1891, Mar. 3, 26 Stat. 948, c. 542 584 1891, Mar. 3, 26 Stat. 1035, c. 543 433, 437 1891, Mar. 3, 26 Stat. 1095, c. 561 553 1891, Mar. 3, 26 Stat. 1109, c. 565 248 1892, July 13, 27 Stat. 88, c. 158 466 1892, Aug. 4, 27 Stat. 348, c. 375 533 1892, Aug. 5, 27 Stat. 349, c. 380 584 1893, Mar. 3, 27 Stat. 572, c. 208 584 1894, Mar. 12, 28 Stat. 41, c. 37 584 1894, June 19, 28 Stat. 93, c. 108 585, 587 1894, Aug. 18, 28 Stat. 338, c. 299 466 1895, Jan. 12, 28 Stat. 601, c. 23 586, 587 2,28 Stat. 843, c. 187 587 2, 28 Stat. 910, c. 189 588 2, 28 Stat. 963, c. 191 321, 322, 325, 354, 355, 357, 364, 376, 378, 379, 381 1895, Mar. 2, 28 Stat. 965, c. 194 248 1896, June 11, 29 Stat. 413, c. 420 580, 588, 589, 592, 594 1897, July 19, 30 Stat. 105, c. 9 1895, Mar. 1895, Mar. 1895, Mar. § 4613....259, 267, 270, 275, 276, 277, 279 § 4614....259, 267, 270, 275, 276, 277, 279, 281 § 4615.259, 260, 264, 265, 267, 270, 275, 276, 277, 279, 287 SS 4616, 4617....259, 264, 267, 270, 275, 276, 277, 279 §§ 4618-4623....259, 267, 270, 275, 276, 277, 279 § 4624....259, 260, 262, 267, 270, 275, 276, 277, 279, 287 4625....259, 260, 267, 270, § SS 4626-4629.. 275, 276, 277, 279, 287, 288 .259, 267, 270, 275, 276, 277, 279 § 4630....259, 261, 267, 270, 275, 276, 277, 279, 721, 724 § 4631.... .259, 267, 270, 275, 276, 277, 279, 282 4632..259,267, 270, 275, 276, 277, 279, 281, 282, 721, 724 259, 267, 270, 275, 276, 277, 279 § 4633. 1900, Apr. 30, 31 Stat. 141, c. 339 313 1902, June 17, 32 Stat. 388, c. 1093 554 Revised Statutes. Alabama. (B.) STATUTES OF THE STATES AND TERRITORIES. Code of 1886, § 453. Code of 1896, § 3911. California. Gen. Stat. of 1894, §§ 5889 PAGE Minnesota. 731 731 5896.. $ 5897. $$ 5898-5904. $ 5905. PAGE .61, 62, 64 .60, 61, 62, 64, 66 ..61, 62, 64 .60, 61, 62, 64 98 New Mexico. 1853, Mar. 2, Laws of 1853, p. 131, c. 110.....683, 686, 687, 688, 689, 690 1889, Mar. 8, Laws of 1889, p. 237, c. 118.. 1891, Mar. 6, Laws of 1891, p. 199, c. 99.......682, 683, 688 1895, Mar. 1, Laws of 1895, Burns' Rev. Stat. of 1881, p. 74, c. 36.. §§ 5813, 5814.. Burns' Rev. Stat. of 1894, Kansas. 517 $ 492 New York. 550 551 551 683 .683, 688 Texas. c. 12....597, 598, 599, 600, 601 1885, Gen. Laws of 1885, p. 18, c. 17....597, 598, 599, 600, 602 1887, Gen. Laws of 1887, p. 83, c. 99.. .597, 601 1895, Gen. Laws of 1895, p. 63, c. 47.. 13, 597, 601 1897, Gen. Laws of 1897, p. 39, c. 37.........597, 598, 599, 601, 602, 603, 604, 605 1897, Gen. Laws of 1897, p. 184, c. 129.. 2 Batt's Rev. Stat. art. 4218 y CASES ADJUDGED IN THE SUPREME COURT OF THE UNITED STATES, AT OCTOBER TERM, 1902. KELLEY v. RHOADS. ERROR TO THE SUPREME COURT OF THE STATE OF WYOMING. No. 93. Submitted November 12, 1902.-Decided January 19, 1903. A herd of sheep driven at a reasonable rate of speed from a point in Utah, across the State of Wyoming, a distance of about five hundred miles, to a point in Nebraska, for the purpose of shipment by rail from the latter point, is property engaged in interstate commerce to such an extent as to be exempt from taxation by the State of Wyoming under a statute taxing all live stock brought into the State "for the purpose of being grazed;" and this notwithstanding that the sheep were maintained by grazing along the route and that the owner could have shipped them to their ultimate destination from a point on the same railroad, which could have been reached from the starting point without entering the State of Wyoming. Brown v. Houston, 114 U. S. 622; Pittsburg &c. Coal Co. v. Bates, 156 U. S. 577; Coe v. Errol, 116 U. S. 317, distinguished. THIS was a petition originally filed in the District Court of Laramie County, Wyoming, by Kelley against Rhoads, county assessor of the county of Laramie, to recover back certain taxes to the amount of $250 upon a flock of sheep owned by the plaintiff and in charge of a shepherd who was driving them through the State of Wyoming, from the then Territory of Utah to the State of Nebraska. The case was finally presented to the District Court upon the following agreed statement of facts, upon which the court en VOL. CLXXXVIII-1 (1) Statement of the Case. tered judgment in favor of the defendant, which was affirmed by the Supreme Court of the State, 9 Wyoming, 352: "1. John Kelley is now and was at all times mentioned in the petition filed herein a citizen and resident of the State of Kansas. "2. Oliver F. Rhoads was the duly elected, qualified and acting county assessor of the county of Laramie, State of Wyoming, from the 7th day of January, A. D. 1895, until the 4th day of January, A. D. 1897. "3. Plaintiff at all times mentioned in the petition herein was the owner of the sheep mentioned in said petition, and that said sheep on or about the 29th day of October, A. D. 1895, were in the county of Laramie, in charge of James M. Yeates, the agent of the plaintiff, who was driving and transporting said sheep through the State of Wyoming from the then Territory of Utah, to the State of Nebraska. “4. In driving said sheep in such manner it was the practice of the person in charge to permit them to spread out at times in the neighborhood of a quarter of a mile, and while so being driven the sheep were permitted to graze over land of that width. They were driven in some instances through large pastures, in other instances through the public domain and in other instances through pastures enclosed by fences. While being driven from the western boundary of the State to Pine Bluffs station, they were maintained by grazing along the route of travel. "5. Said sheep were duly returned by plaintiff for taxation and assessed by the assessor and collector of taxes for the year 1895 in the county of Juab, Territory of Utah. "6. On the 29th day of October, A. D. 1895, while the said herd of sheep were in charge of the agent of the plaintiff in the county of Laramie, State of Wyoming, the defendant, in company with S. J. Robb, deputy sheriff, of Laramie County, Wyoming, collected from said plaintiff's agent the sum of two hundred and fifty dollars, ($250,) alleged to be taxes due for the current year 1895, and that before the collection of said tax, |