Thomas v. Gay
Citations
- 169 U.S. 264
- 18 S. Ct. 340
- 42 L. Ed. 740
- 1898 U.S. LEXIS 1491
Syllabus
<p>The‘act of the legislature of the Territory of Oklahoma of March 5, 1895, c. 43, which provided that “ when any cattle are kept or grazed or any other personal property is situated in any unorganized country,- district or reservation of this Territory, such property shall be subject to taxation in the- organized cobnty to which said country, district or reservation is attached for judicial purposes,” 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.</p> <p>The Supreme Court of the Territory in this case sustained.the authority of the board of equalization to increase the assessment or valuation, and in a subsequent case decided the other way. In view of the fact that the-judgment in this case is reversed, and the case remanded for further proceedings, this court declines to pass upon the question.</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 Oklahoma could tax cattle owned by non-Indian lessees of Indian land and rejecting the suggestion that the tax constituted a tax on the land
- considering whether a territorial tax placed on the cattle of non-Indian lessees was beyond the reach of the state
- allowing taxation of property owned by non- Indians on Indian land
- “[terri torial] tax put upon the cattle of [non-Indian] lessees is too remote and indirect to be deemed a tax upon the lands or privileges of the Indians”
- state property tax imposed on cattle owned by non-Indian lessees of tribal land
- state property tax imposed on cattle owned by non-Indian lessees of tribal land
Source: CourtListener parenthetical corpus (CC0).
Judges: Shiras
Read full opinion on CourtListenerSourced from CourtListener / Free Law Project (CC0).
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