United States v. Shock

Citations

• 187 F. 862
• 1911 U.S. App. LEXIS 4251

Syllabus

<p>1. Taxation (§ 181*) — Lands—Exemption from Taxation — Construction of Statutes.</p> <p>Under Act April 26, 1906, c. 3876, § 19, 31 Stat. 144, relating to allotted lands of the Five Civilized Tribes of Indians, and providing that “all lands upon which restrictions are removed shall be subject to taxation and the other lands shall be exempt from taxation as long as the title remains in the original allottees,” and Act May 27, 190S, c. 199, § 4, 35 Stat. 313, which provides that “all lands from which restrictions have been or shall be removed shall he subject to taxation and all other civil burdens as though it were the property of other persons than allottees of the Five Civilized Tribes,” the exemption from taxation does not exist any longer, in any (¡ase, than llie time during which the land is inalienable.</p> <p>[Ed. Note. — For other cases, see Taxation, Dec. Dig. § 181.*]</p> <p>2. Indians (8 15*) — Taxation (8 181*) — Lands—Lands op Creek Minors.</p> <p>The provision ol' section 4 of the original agreemenl with the Creek Indians approved March 1, 1901 (Act March 1, 1901, c. 070, 31 Sint. 803). that “allotments for any minor * * * shall not be sold during his minority” was not repealed by llie supplemental agreement approved dune 30. 1902 (Act dune 30, 1902, c. 1323, 32 Slat. 500) and until such minor allottees, whether Indians or freedmen, attain their majority, their lands both homestead and surplus are inalienable and nontaxable.</p> <p>[Ed. Note. — For other cases, see Indians, Dec. Dig. § 15 ;* Taxation, Dec. Dig. § 181.*j</p> <p>3. Taxation (8 181*) — Lands—Inherited Lands.</p> <p>Act April 20, 1906, c. 1876, 8 22, 34 Slat,. 145. which provides that the adult heirs of any deceased Indian of either of the Five Civilized Tribes whose selection had been made or to whom a deed or patent had been issued prior to his death might sell and convey their interest in the lands, and that in case there were both adult: and minor heirs the minors might join in such