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Rh State of Arkansas on the Hot Springs, Reservation. It will be noted, however, that the trend of reasoning in that case is in accord with the reasoning in the Virginia and Wyoming cases above cited.

In Cassels v. Wilder, 23 How. 6123 Haw. 61 [sic], it was held that property on a United States military reservation is subject to taxation by a Territory. In Thomas v. Gay, 169 U.S. 264, 18 S. Ct. 340, 42 L. ed. 740, it was held that an act of the Legislature of Oklahoma Territory providing for the taxation of personal property of persons other than Indians was a legitimate exercise of the Territory's power of taxation, and, when enforced in the taxation of cattle belonging to persons not resident in the Territory, grazing upon Indian reservations therein, does not violate the Constitution of the United States. In Wagoner v. Evans, 170 U.S. 588, 18 S. Ct. 730, 42 L. Ed. 1154, in Foster v. Pryor, 189 U.S. 325. 23 S. Ct. 549, 47 L. Ed. 835, and in Catholic Missions v. Missoula County, 200 U.S. 118, 26 S. Ct. 197, 50 L. Ed. 398, this decision was approved and followed. To the same effect, see Rice v. Hammond, 19 Okla. 419, 14 Ann. Cas. 963, 91 P. 698; County of Cherry v. Thacher, 32 Neb. 350, 49 N.W. 351, and Cosier v. McMillan, 22 Mont. 48, 56 P. 965.

The doctrine of these cases sustains, we think, the authority of Pulaski County to tax the personal property of third persons situated on the Camp Pike Military Reservation, where the property is not used as a governmental agency, and where it would be otherwise subject to taxation under the laws of the State.

It is also claimed by counsel for appellee that the tax, cannot be collected because the assessment waS not in the manner provided by law. It is urged that the assessment was not made by the assessor with the assistance of the township board in accordance with the provisions of act 147 of the Acts of 1919, providing for the taxation and valuation of taxable property, in the State as construed in Hutton v. King, 134 Ark. 463, 205 S.W. 206. The act has been incorporated in Crawford & Moses Digest, commencing with § 9887. Section 9910 of