{after stating' the facts as above.) The questions involved in this proceeding were directly passed upon by the supreme court of the late territory of Wyoming when the said Shoshone Indian reservation was a part of Sweetwater county, and before the formation of the county of Fremont from a part of its territory, in the case of Moore v. Board, etc., 2 Wyo‘ 8, and tliebroad statement was then judicially announced that the territory of Wyoming was wholly excluded from the exercise of political power over this reservation, either to regulate the intercourse of its subjects with it, or to extend its municipal authority over it. Therighttotax any property within the reservation was by this decision emphatically denied. We should be loth, at this late day, to re-exam-inethis question, were it not that since the said decision was made there have been a number of decisions of the federal supreme court passing upon the ques tions involved, either absolutely or incidentally, which are in direct conflict with the views of the learned judge who delivered the opinion of the supreme court of the territory in the case first cited. Notwithstanding this decision and the later one of Fremont Co. v. Moore, (Wyo.) 19 Pac. Bep. 438,
We are content with the views expressed by the court in the case of Langford v. Monteith, decided earlier, and the cases of Railway Co. v. Fisher,
The question is, was there any further jurisdiction of the territory, such as the taxing power cfver this reser vation? It is undoubtedly true that when a given area is within the defined limits of a municipality it would be presumed to be within the jurisdiction of the same for all purposes, including taxation. If it be excluded or
We answer the questions reserved and sent to us as follows: The county of Fremont had in the year 1889 full right, power, and authority to assess for taxation and levy a tax upon the cattle and horses of the plaintiff which were during all that year kept and located upon the Shoshone Indian reservation, which lies within the geographical limits of said county, and the cattle and horses of the said plaintiff as kept and located upon said reservation during said year were subject to taxation in said county for said year, and the said taxes so levied and assessed upon said property were not void, wrongful, or illegal for the want of jurisdiction to tax the same. The district court of judicial district No. 3, sitting for the county of Fremont, is directed to sustain the demurrer of the defendant to the petition of plaintiff, and to proceed with the cause, and to make such disposition thereof as shall be consistent with this opinion.
Notes
Ante, 200.
