Henry Billings Brown

“ The fact that the sheep may not have lost flesh, or may even have gained flesh, during their transit through the state, is impertinent, unless the primary purpose of their being driven there was for grazing. ”

“ The law upon this subject, so far as it concerns interference with interstate commerce, is settled by several cases in this court, which hold that property actually in transit is exempt from local taxation, although if it be stored for an indefinite time during such transit, at least for other than natural causes or lack of facilities for immediate transportation, it may be lawfully assessed by the local authorities. ”

“ It thus appears that the only purpose found for which this herd of sheep was being driven across the state was for shipment, and the agreed statement wholly fails to show that they were detained at any place within the state for the purpose of grazing, or otherwise. As they consumed from six to eight weeks in traveling about 500 miles, or, as the supreme court found, at the rate of about 9 miles per day, it does not even appear that they loitered unnecessarily on the way. ”