Goudy v. Meath
Citations
- 203 U.S. 146
- 27 S. Ct. 48
- 51 L. Ed. 130
- 1906 U.S. LEXIS 1577
Syllabus
<p>Where a State by statute makes' the allotted lands of Indians alienable the same as lands of citizens, and Congress by statute postpones the operation of the state statute for a definite period, when that period has expired all restriction upon alienation both voluntary and involuntary by operation of law, such as taxation and levy and sale thereunder, ceases.</p> <p>Although Congress may by statute give Indians a right of voluntary alienation of allotted lands but exempt such lands from levy, sale and forfeiture, such an exemption cannot exist by implication but must be clearly manifested.</p> <p>By the act of February 8, 1887, allottee Indians became citizens and their property, unless clearly exempted by statute, is subject to taxation in the same manner as that of other citizens.</p>
How courts have described this case
Verbatim parenthetical descriptions written by other courts when citing this decision. Ranked by citation-network relevance.
- holding that a county’s assessment of ad valorem tax on land owned by an Indian was permissible because the land was freely alienable under a federal treaty and subsequently, the General Allotment Act and a state Act
- by rendering allotted lands alienable, General Allotment Act exposed them to state assessment and forced sale for taxes
- by render- ing allotted lands alienable, General Allotment Act ex- posed them to state assessment and forced sale for taxes
- by rendering allotted lands alienable, General Allotment Act exposed them to state assessment and forced sale for taxes
- by rendering allotted lands alienable, General Allotment Act exposed them to state assessment and forced sale for taxes
- Act of Mar. 3, 1893, ch. 209, 27 Stat. 612, 633 (1893)
Source: CourtListener parenthetical corpus (CC0).
Judges: Brewer
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