64 DOMESTIC ANIMALS. 



of pasture in October and remaining there till January, were 

 not liable for the taxes of that year.®^ 



In Washington it was held that an act providing that live 

 stock driven into the State for the purpose of grazing after 

 the first Monday in April in any year should be assessed for 

 taxes as if it had been in the county at the time of the annual 

 assessment, was not unconstitutional as discriminating be- 

 tween live stock and other property.^^ And in Wyoming a 

 law regulating the assessment of live stock on the open range 

 was held not unconstitutional as an arbitrary and unreason- 

 able attempt to create two classes of live stock for purposes 

 of taxation.*^^ 



Under the Texas statutes a corporation having pasture land 

 in each of two counties is to be taxed for its cattle in each 

 county in the proportion which the land in that county bears 

 to the whole pasture, though the management is located only 

 in one county and taxes on all the cattle have been paid 

 there.®* Where cattle were owned and kept in one county, 

 but moved to another and pastured upon lands leased for that 

 purpose from November 2, 1893, till about April i, 1894, 

 with the owner's intention at the time they were moved of 

 keeping them in the second county until the expiration of the 

 lease, on May i, 1894, unless the pasturage should before that 

 time become suilficient in the first county, they were held to 

 be situated in the second county on January i, 1894, and there 

 subject to taxation for the year 1894.®^ Where cattle are 

 in an unorganized county the assessment must be made and 

 the taxes collected in the county to which it is attached for 

 judicial purposes.** Where a statute provided that the 

 county inspector of hides and animals should inspect all ani- 



" Pueblo Co. Commrs. v. Wilson, 15 Colo. 90. Cf. Hardesty v. Fleming, 

 57 Tex. 395; Clampitt v. Johnson (Tex. Civ. App.), 42 S. W. Rep. 866. 

 "' Wright V. Stinson, 16 Wash. 368. 



■"Standard Cattle Co. v. Baird (Wyo.), 56 Pac. Rep. 598. 

 " Nolan V. San Antonio Ranch Co., 81 Tex. 315. 

 *" Clampitt V. Johnson, supra, citing Hardesty v. Fleming, supra. 

 "' Llano Cattle Co. v. Faught. 69 Tex. 402. 



