Holcomb v. Keliher

Citations

• 5 S.D. 438
• 59 N.W. 227
• 1894 S.D. LEXIS 80

Syllabus

<p>1. By section 1556, Comp. Laws, it is provided that “all personal property is to be listed, assessed and taxed in the county where said property maj' be situated and kept on the first day of April of the then current year; * ,,* *” and tangible personal property in this state must be assessed and taxed as provided in that section.</p> <p>2. The county in which a herd of cattle, and horses used in herding the same, are situated and kept for the purposes of taxation, is largely a question of fact; and, when the trial court finds that such cattle and horses are situated and kept in a particular county, its finding will not be disturbed unless the preponderance of the evidence is against such finding.</p> <p>3. Where the ownex’S of a herd of cattle, and hoi'ses used in herding the samé, reside in a county, have a ranch or range therein, with house, stable, and corrals thereon, which their herders make their headquartei’s, and fx-'orn which they stai't out on the “roundups,” and whex-e one or more herders employed to look after such cattle and horses during the winter months x-eside, and in the vicinity of which a part of the cattle and horses range, and where a part, at least, of the young cattle are branded, and which range is only separated from an adjoining Indian reservation by a fordable stream, and upon which Indian reservation the owners of such stock have no station, house, or corrals, such county is the home or situs of such cattle and horses for the purposes of taxation, though the major part of such cattle and horses x’ange on such reservation; and upon such evidence the court was fully justified in finding that such cattle and horses were situated and kept in said county for the purposes of assessing and taxing the same.</p> <p>(Syllabus by the court.</p>