TAXATION OP DOMESTIC ANIMALS. 53 



the farm lies in several districts or two counties, in one of 

 which the owner resides, and the stock passes from one part of 

 it to another. "A farm is, both by the standards and in com- 

 mon acceptation, defined to be a body of land, usually under 

 one ownership, devoted to agriculture, either to the raising 

 of crops or pasture or both. It is not understood to have any 

 necessary relation to, or to be circumscribed by, political or 

 congressional subdivisions. A 'farm' may consist of any 

 number of acres, of one quarter section or less, or many quar- 

 ter sections, of one field or many fields, may lie in one town- 

 ship and county or in more than one." ^^ 



But in Massachusetts, under a statute providing that 

 "horses kept throughout the year in places other than those 

 where the owners reside . . . shall be assessed tO' the owners 

 in the places where they are kept," it was held that horses 

 housed, fed and watered in a barn upon a farm partly in each 

 of two towns were taxable in the town where the barn was 

 situated, though the residence of the owner was on the same 

 farm but in the other town, and the horses were used for all 

 the farm work and there was no other barn upon the farm. 

 "A horse is kept where he is habitually housed, fed and 

 watered, where he lives and has his home, provided there is 

 any such place. The fact of using him more or less across 

 the boundary line of the town does not alter the fact that the 

 place where he is kept is the barn where he lives." ®* 



A Territorial legislature may impose a tax on cattle belong- 

 ing to others than Indians, which are grazing on an Indian 

 reservation within the Territory, pursuant to a lease for that 

 purpose made by the Indians with the approval of the Federal 

 authorities.®" 



In Colorado where cattle are assessable on May i, it was 

 held that the resident owners of cattle and horses purchased 

 outside of the State and driven into the State for the purpose 



'"' Peo. v. Caldwell, 142 III. 434. 

 "' Pierce v. Eddy, 152 Mass. 594. 

 " Wagoner v. Evans, 170 U. S. 588. 



