The 1910s Tax Dispute: Wyoming Sheep vs. Colorado Cattlemen (History pp. 9)

It was shortly after 1910 that the Cosgriff Brothers decided to end their partnership and divide their holdings into thirds. The Cow Creek outfit went to J. E. Cosgriff with the section west of the Saratoga being sold to Hartt.  

The year 1910 also brought issues with the Routt County Cattlemen’s Association. The Colorado Cattlemen decided to charge a grazing tax on Wyoming sheep. The tax charged was for a full year, despite the sheep only being in Colorado for 4 months of the year (72). In late 1911, the Routt County Sherrif seized several bands of Wyoming sheep because of unpaid taxes. Eventually, the taxes were paid and sheep were returned to their winter pastures

Cattle on the road from Columbine, CO to Savery, Wyo

The Wyoming sheep outfits looked to the Forrest Service who granted them the grazing permits for justice, but were side-stepped. Their next step was to impound Colorado cattle that wintered in Wyoming, however, the Wyoming cattlemen were up-to-date with paying Wyoming state taxes.

Several of the Wyoming sheep outfits went on to sue Routt County but were unsuccessful at the district court level. The Carbon County Sheep and Cattle Company hired a Rawlins, WY attorney and appealed the case to the Colorado Supreme Court, where the decision was overturned in 1915. Hartt’s Cow Creek and Pioneer Sheep Companies were both involved in the lawsuit (74).

During the same period that the tax battles took place, the stock of Cow Creek doubled in value, going from $25,000 to $50,000 after a meeting of the stockholders, with Hartt presiding (42). More evidence of Hartt‘s success came in 1917, when the stock of Yellowstone was increased invalue from $50,000 to $500,000 (43).

Taking the Rap: The Minister’s Son Escapes to Mexico

Hartt Family and Sheep Companies at Hahn’s Peak: A Historic Legacy

Exploring the History of Pearl Lake State Park: A Journey Back in Time: Chapter Index

All content in the Exploring the History of Pearl Lake State Park: A Journey Back in Time, including all subsections, are written by Cathy Hartt, granddaughter of Pearl and John Kelly Hartt. Original article written in 2001 with revisions through 2024. Please request written permission for reprints by emailing the author.