Olney v. McNair

Citations

• 105 Wash. 18
• 177 P. 641

Syllabus

<p>Taxation (2)—Power of State — Indians (10-1)—Personal Property. Sheep and their increase, purchased with the proceeds of stock and its increase issued by the United States Government 'to an Indian upon a reservation as a ward of the government, are not subject to taxation; as the Indian is a ward of the government, which does not part with title by the issuance of property to him.</p> <p>Same. The fact that' money was borrowed to care for the sheep, or that the owner had prospered and was an officer in a bank, does not discredit his direct evidence that no stock was ever purchased except with proceeds of issued property and its increase, or make him any the less a ward of the government.</p>