66 DOMESTIC AMMALS. 



of business, except under a special statute." So, a travelling 

 circus and menagerie, owned by a non-resident and brought 

 in to be exhibited at different places through the State and 

 other States, is not taxable in the first StateJ^ 



One who purchases and slaughters hogs, to convert them 

 into" bacon, lard and cured meats, is liable to taxation as a 

 "manufacturer." ''^ But a corporation whose principal busi- 

 ness was purchasing sheep and lambs, slaughtering them, 

 pulling wool from the hides, converting the ofifal into fer- 

 tilizer, reducing the carcasses to a temperature that would 

 retard decomposition and shipping them to places of delivery 

 in refrigerator cars, was held not to be "carrying on manu- 

 facture," within the meaning of a statute relating to the taxa- 

 tion of corporations.''* 



A statute providing that non-residents keeping and herd- 

 ing animals for grazing purposes shall pay a specified sum for 

 each animal, in lieu of all taxes upon them such as are paid 

 by resident owners, infringes a constitutional requirement of 

 uniform taxation upon the same class of subjects.''^ Where 

 dealers in cattle held them but a day before exporting or sell- 

 ing them, it was held that the average weekly shipment con- 

 stituted their taxable stock in trade and that the cattle ex- 

 ported were not "exports" within the meaning of the constitu- 

 tional provision against laying taxes on exports.''® But, 

 under a statute providing for the taxation of live stock 

 brought within the State to be grazed, it was held that an in- 



" Shaw V. Hartford, 56 Conn. 351. 



" Robinson v. Longley, 18 Nev. 71. 



" Engle V. Sohn, 41 O. St. 691, commenting on Jackson v. State, 15 

 O. 652. See also Com. v. Hiller, i Dauph. Co. Rep. (Pa.) 188. 



" Peo. V. Roberts, 155 N. Y. 408. 



'° Kiowa County v. Dunn, 21 Colo. 185. 



" Myers v. Baltimore Co. Commrs., 83 Md. 385. 



As to the admission of animals free of duty under the tarifif acts, see 

 Morrill v. Jones, 106 U. S. 466; U. S. v. Cloete, 52 U. S. App. 265; U. S. 

 V. Magnon, 35 id. 828; Reiche v. Smythe, 13 Wall. (U. S.) 162; s'andow 

 V. U. S., 84 Fed. Rep. 146; Beck v. U. S., Ibid. 150; U. S. v. Eleven 

 Horses, 30 id. 916. 



