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POURIER v. BOARD OF COUNTY COM'RS OF SHANNON CO.

No. 10411.

157 N.W.2d 532 (1968)

Loren POURIER and John Pourier, Jr., Plaintiffs and Applicants, and Respondents, v. BOARD OF COUNTY COMMISSIONERS OF SHANNON COUNTY attached to Fall River County, a Political Subdivision of the State of South Dakota, Defendants and Appellants.

Supreme Court of South Dakota.

March 28, 1968.

Attorney(s) appearing for the Case

Allen G. Wilson, State's Atty., Hot Springs, for defendants and appellants.

H. R. Hanley, Rapid City, for plaintiffs and applicants, and respondents.

HANSON, Presiding Judge.

This tax abatement proceeding involves the legality of personal property taxes assessed and levied by Shannon County on Indian owned cattle within an Indian Reservation.

Applicants, John Pourier, Jr., and Loren Pourier, are ranchers residing on the Pine Ridge Indian Reservation. They and their wives are members of the Oglala Sioux Tribe. Each received Sioux Indian Benefit Property Allotments which were used to establish cattle herds...

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