United States Supreme Court Cases & Opinions

U.S. Supreme Court

Indian Territory Illuminating Oil Co. v. Board of Equalization, 288 U.S. 325 (1933)

Indian Territory Illuminating Oil Co. v.

Board of Equalization of Tulsa County

No. 356

Argued January 17, 18, 1933

Decided February 13, 1933*

288 U.S. 325

Syllabus

1. The owner of oil extracted by him from restricted Indian land under leases approved by the Secretary of the Interior is not immune from taxation of it under the general law of the state for ad valorem taxation when it has been removed from the restricted land and stored in the owner's tanks and the Indians have no further interest in it. P. 288 U. S. 326.

2. There is a recognized distinction between a nondiscriminatory tax upon the property of an agent of government, albeit the property is used in, or has relation to, the business of the agency -- where there is only a remote, if any, influence upon the exercise of the function of government -- and a tax which is deemed to impose a direct burden upon the exertion of governmental power. P. 288 U. S. 327.

159 Okla. 15, 13 P. 2d 585, 159 Okla. ff, 14 P. 2d 929, affirmed.

Page 288 U. S. 326

Certiorari, 287 U.S. 594, to review judgments sustaining state taxes on stored oil which had been extracted under leases from restricted Indian allotments.