Montana Supreme Court September 27, 1920, No. 4,573 (Hayes v. Smith)
Also known as
United States · · · 27-09-1920
ME. JUSTICE HOLLOWAY
delivered the opinion of the court.
On March 1, 1919, Joseph M. Hayes owned and was in the possession of 3,700 sheep in Morrow county, Oregon, where he resided, and where the sheep were duly assessed for taxation for the year 1919. In June following the sheep were shipped, consigned to the Chicago market.
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