United States v. Thurston County, Neb.

Citations

• 143 F. 287
• 74 C.C.A. 425
• 1906 U.S. App. LEXIS 3738

Syllabus

<p>1. Indians—Indian Lands—State Taxation—Allotments Exempt eeom While Inalienable.</p> <p>Lands allotted to Indians, inalienable for certain periods of time during which they are held in trust by the United States for the benefit of the allottees and their heirs under Act Aug. 7, 1882, 22 Stat. 342, c. 434, § 6, or Act Feb. 8, 1887, 24 Stat. 389, c. 119, § 5, are exempt from taxation by any state or county during the period of the trust, because they are instrumentalities lawfully employed by the nation in the exercise of its powers of government to protect, support, and instruct the Indians.</p> <p>2. Same—Proceeds op Inherited Indian Lands Exempt prom State Taxation.</p> <p>The proceeds of the sales of such allotted lands by the Indian heirs of the allottees under Act May 27, 1902, 32 Stat. 245, 275, c. 888, § 7, which have been deposited by direction of the Secretary of the Interior in a bank selected by the Commissioner of Indian Affairs to the credit of the heirs in proper proportions, subject to their checks only when approved by the agent or officer in charge, are held in trust by the United States for the same purposes as were the lands, and are exempt from taxation by any state or county for the same reason.</p> <p>3. Trusts—No Change op Form op 'Property Divests—The Substitute Takes the Nature op the Original.</p> <p>No change of form of property divests it of a trust. The substitute takes the nature of the original and stands charged with the same trust. The authorized sale of trust property by a trustee discharges the property sold from,, and charges the proceeds of the sale in the hands or under the control of the trustee with, the trust.</p> <p>[Ed. Note.—For eases in point, see vol. 47, Cent. Dig. Trusts, § 85.]</p> <p>(Syllabus by the Court.)</p>