The Federal Reporter. Volume 106 Cases Argued and Determined in the Circuit Courts of Appeals and Circuit and District Courts of the United States. March-April, 1901. Page: 3
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UNITED STATES V. RICKERT.
duly issued to the said allottee by the United States, plaintiff herein.
That in the year 1900 the said Adam Little Thunder was assessed
by the officers of said Roberts county aforesaid upon the following
personal property, namely, 2 ponies, 1 wagon, and improvements on
allotted land, at a total valuation of $233, and that taxes were as-
sessed and levied upon said valuation for said year in the sum of
$7.60. That said personal property was issue stock and farm im-
plements issued to said allottee by the United States. That the im-
provements upon the said allotted land consisted of houses and barns,
fences, and other fixed permanent improvements attached to the
soil, and a part and parcel of said allotted land. That during the
year 1899 the officers of Roberts county assessed against Solomon
Two Stars the following personal property: Two horses at a valu-
ation of $42, 1 wagon at a valuation of $20, improvements on allotted
lands $75, and that said officers assessed and levied for state and
county purposes a tax upon said property amounting to the sum of
$6.83. That the said horses were issue stock issued by the United
States to said Indian, and used by him upon his said allotted land.
That the improvements on said land were of a fixed permanent char-
acter, and attached to and a part of the soil of said allotted land.
That for the year 1900 the officers of said Roberts county assessed
against the said Solomon Two Stars three horses at a valuation of
$46, 1 wagon at a valuation of $16, agricultural implements at a
valuation of $4, and improvements on said allotted land of said Solo-
mon Two Stars at a valuation of $90, and assessed and levied a tax
upon said property upon said valuation in the sum of $3.06. That
the said personal property was issued to the said allottee by the
United States, and was then and there in his possession, and kept
and used by him upon his said allotment. That the improvements
upon said allotted land were of a fixed, permanent character, and at-
tached to the soil, and a part and parcel of the said allotted land.
That for the year 1899 the proper officers of said Roberts county as-
sessed against the said Victor Renville, and returned upon the as-
sessment roll of said Roberts county, the following property: Two
horses, valuation $42; two cows, valuation $39; three hogs, valu-
ation $8; two wagons, valuation $33; agricultural implements, val-
uation $19; improvements upon the allotted land of said Victor
Renville aforesaid described, at a valuation of $75; and assessed
and levied upon said valuation a tax for state and county purposes
in the sum of $6.64. That for the year 1900 the proper and duly-
authorized officers of Roberts county aforesaid assessed against the
said Victor Renville the following property: Two horses, valuation
$62; one cow, valuation $24; two hogs, valuation $6; two wagons,
valuation $22; agricultural implements, valuation $36; and improve-
ments on allotted land aforesaid, $450. That said officers assessed
a tax upon said valuation for state and county purposes in the sum
of $24.48. That said personal property was then and there prop-
erty issued to the said allottee by the United States herein, and was
used by said Indian upon his said allotment. That the improve-
ments upon the said allotted land were of a fixed, permanent char-
acter, and attached to the soil, and were a part and parcel thereof.
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The Federal Reporter. Volume 106 Cases Argued and Determined in the Circuit Courts of Appeals and Circuit and District Courts of the United States. March-April, 1901., legislative document, 1901; Saint Paul, Minnesota. (https://digital.library.unt.edu/ark:/67531/metadc38152/m1/15/: accessed April 18, 2024), University of North Texas Libraries, UNT Digital Library, https://digital.library.unt.edu; crediting UNT Libraries Government Documents Department.