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DEWEY COUNTY, S. D. v. UNITED STATES

No. 7743.

26 F.2d 434 (1928)

DEWEY COUNTY, S. D. v. UNITED STATES.

Circuit Court of Appeals, Eighth Circuit.

May 21, 1928.

Attorney(s) appearing for the Case

Frank McNulty, of Long Beach, Cal. (Peter M. Burns, of Timber Lake, S. D., and R. F. Williamson, St. Clair Smith, and Alan Williamson, all of Aberdeen, S. D., on the brief), for plaintiff in error.

Byron S. Payne, Asst. U. S. Atty., of Pierre, S. D. (Olaf Eidem, U. S. Atty., and Frank G. McCormick, Asst. U. S. Atty., both of Sioux Falls, S. D., on the brief), for the United States.

Howard G. Fuller, of Pierre, S. D., for Cheyenne Band of Sioux Tribe.

Before LEWIS and KENYON, Circuit Judges and KENNEDY, District Judge.

LEWIS, Circuit Judge.

The United States recovered judgment against Dewey County, South Dakota, for the amount of taxes and penalties that had been levied by county officials on certain personal property found in the possession of Sioux Indians who were members of the Cheyenne River band and registered at the Cheyenne River Agency. The property taxed consisted of horses, cattle and farm implements; and as to one Indian his household furniture was included, as to another...

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