Page v. Pierce County

Citations

• 25 Wash. 6
• 64 P. 801
• 1901 Wash. LEXIS 357

Syllabus

<p>INDIAN LANDS-SALE BY GOVERNMENT — EXEMPTION PROM TAXATION.</p> <p>Under the rule that the states cannot tax lands which belong to the federal government or over which it has retained the right of control, lands on an Indian reservation, including those belonging to the government agency and those which have been assigned in severalty, pursuant -to treaty, are exempt from state taxation, where they have been sold and deeded under act of Congress to purchasers from whom deferred payments thereon remain due, and, by the terms of the act, the deeds are conditioned that they should operate as a complete conveyance only upon full payment of the purchase money.</p>