United States v. Thurston County

Citations

• 140 F. 456
• 1905 U.S. App. LEXIS 4806

Syllabus

<p>Indians — Sale of Hands of Deceased Axlottee — Taxation of Proceeds.</p> <p>Under Act May 27, 1902, c. 888, § 7, 32 Stat. 245, which provides that the heirs of a deceased Indian allottee may sell the lands allotted to the decedent, subject to restrictions upon its alienation, with the approval of the Secretary of the Interior, and give full title thereto, free from such restrictions, the effect of such a sale is to terminate the trust'relation of the United States with respect to such lands, and to leave, their proceeds in the hands of the heirs, subject to state and local taxation, the same as other property of citizens. Nor is such right of taxation affected by-regulations made by the Secretary of the Interior, imposing conditions to his assent to such sales with respect to the disposition of the proceeds.</p>