MR. JUSTICE BROWN, after making the foregoing statement, delivered the opinion of the court.
This case resolves itself into the single question whether the property of the plaintiff was engaged in interstate commerce to such an extent as to be exempt from taxation by the State of Wyoming, through which it was being transported.
The statute of the State upon this subject, Laws, 1895, c. 61, is as follows:
"SEC. 1. All live stock brought into this State...
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