62 DOMESTIC ANIMALS. 



evidence shows that the great bulk of the cattle have never 

 been within Eureka County, and in no sense of the word did 

 they belong there. Their home, their habitat, the place where 

 they belonged and where one would expect to find them was 

 in Nye County. The usual meaning of the words 'home 

 ranch,' as used in the range country, is that it is the headquar- 

 ters of the range. It is the place from which the riders start 

 upon their rounds to rodeo and brand the stock, and to which 

 they return when through ; for the time being it is their home. 

 But this does not necessarily make it the home of the cattle. 

 If gathered and herded and cared for there regularly each 

 year, it would doubtless become such ; and it was in connec- 

 tion with these circumstances that this home ranch was held 

 to cut some figure in Barnes v. Woodbury. . . . We do not 

 understand this situs to be determined by the residence of the 

 owner, nor by the fact that he does or does not own real estate 

 in one county or the other, although, under some circum- 

 stances, these facts may have an important bearing upon the 

 question of where they belong and tend to its elucidation." 

 And in Oklahoma it was held that where it was shown that 

 cattle owned in another State or Territory actually ranged 

 and grazed in a certain county during the entire year, such 

 cattle were properly taxable in that county, even if this might 

 result in double taxation.^^ 



But a statute providing that personal property shall be 

 taxed where it is situated is not intended to impose impossi- 

 bilities or work injustice, and where one whose pasture hes 

 partly in the county of his residence and partly in an adjoin- 

 ing county, so that it is difificult to tell at any given time just 

 where the cattle are, pays taxes in the former county on the 

 cattle feeding in the latter, he complies substantially with the 

 statute.^^ 



A statute requiring that stock on a farm where the owner 

 does not reside shall be assessed there, does not apply where 



=' Prairie Cattle Co. v. Williamson, s Okla. 488. 

 " Court V. O'Connor, 65 Tex. 334. 



