1. Lands in Oklahoma allotted in severalty to the Osage Indians
were not taxable by the state while the title was held in trust by
the United States. P.
264 U. S.
486.
2. Under the Osage Allotment Act of June 28, 1906, title to
surplus allotments did not pass from the United States until
execution and delivery of deeds of the Principal Chief approved by
the Secretary of the Interior (§ 8).
Id.
3. The above act makes homestead allotments nontaxable, and
surplus allotments nontaxable within three years from the approval
of the act, "except where certificates of competency are issued or
in case of the death of the allottee," the distinction between
homestead and surplus depending on designation by the allottee
evidenced in the allotment certificates and deeds.
Held
that tracts allotted and deeded as surplus were not made taxable
within the three-year period by the death of the allottees where
this occurred before the allotments had been completed and
approved. P.
264 U. S.
487.
4. The title acquired by an Osage Indian through the execution
and delivery of the deed prescribed by this act cannot be related
back to the time of the completion of allotments for the purpose
of
Page 264 U. S. 485
validating taxes sought to be imposed while the land was held in
trust by the United States. P.
264 U. S.
487.
280 F. 103 affirmed.
Appeal from a decree of the circuit court of appeals which
reversed a decree of the district court dismissing a suit brought
by the United States to enjoin collection of taxes, cancel tax sale
certificates, and recover taxes paid on lands allotted to members
of the Osage Tribe of Indians.
JUSTICE BUTLER delivered the opinion of the Court.
The United States, as guardian and trustee for the Osage
Indians, brought this suit against the county treasurer and taxing
officers of Osage County, Oklahoma, and others, to restrain
collection of unpaid taxes, to cancel certain tax sale
certificates, and to recover sums paid as taxes on land in that
county which had been allotted to members of the Osage Tribe. The
district court dismissed the cause. The circuit court of appeals
reversed the decree and remanded the cause with instructions to
grant the relief prayed.
The question is whether the allotted lands were subject to
taxation for 1909. Under the state laws, land was taxable as of
March 1 of that year. In 1883, these lands were purchased from the
Cherokee Nation by the United States for the benefit of the Osage
and Kansas Indians. Chapter 3572, 34 Stat. 539, approved June 28,
1906, known as the Osage Allotment Act, provided for the division
of lands belonging to the Osage Tribe among its
Page 264 U. S. 486
members. § 2. Each member was entitled to make three selections,
and was permitted to designate one as a homestead, which was
required to be so designated in his certificate and deed, and it
was provided that the homestead would be inalienable and nontaxable
until otherwise provided by act of Congress. The other land
allotted to each member was known as surplus land. Subd. 4, § 2.
The Secretary of the Interior, in his discretion and upon the
petition of any adult member of the tribe, was empowered to issue
to such member a certificate of competency, authorizing him to sell
and convey any of the lands "deeded him by reason of this Act." It
was provided that:
"the surplus lands shall be nontaxable for the period of three
years from the approval of this Act, except where certificates of
competency are issued or in case of the death of the allottee,
unless otherwise provided by Congress."
Subd. 7, § 2. Further, that the lands of any deceased members
should descend to his or her legal heirs according to the laws of
Oklahoma, except in certain cases not here material (§ 6), and
that: "All deeds . . . shall be executed by the principal chief for
the Osages, but no such deeds shall be valid until approved by the
Secretary of the Interior." § 8.
The allotments were completed and approved by the Secretary
November 19, 1908. All allottees had died prior to that date. All
of the lands taxed were allotted as surplus lands. Deeds were not
signed by the principal chief until May and June, 1909, and they
were not approved by the Secretary until July 30 of that year. None
of the allottees received a certificate of competency.
Title was in the United States on the date as of which the
assessment was made, and did not pass until the execution and
delivery of the deeds. § 8. The lands were not taxable while held
in trust by the United States.
United States v. Rickert,
188 U. S. 432;
See also The Kansas
Indians, 5 Wall. 737; Oklahoma Enabling Act, 34
Page 264 U. S. 487
Stat. 267, § 1, c. 3335, approved June 16, 1906; Oklahoma
Constitution, Art. 1, § 3; Art. 10, § 6.
The death of the allottees before completion of the allotment
did not make the lands taxable as of March 1, 1909. The allotment
was made about 2 1/2 years after the approval of the act and after
and death of all of the allottees. The 3-year provision applies to
surplus, and not to homestead lands. This classification depends on
selection and designation by the allottee, to be evidenced in the
certificates of allotment and the deeds. It was impossible to
ascertain as of March 1, 1909, what lands were surplus.
Appellants suggest that the title which passed at the time of
the execution and delivery of the deed should be held to relate
back and take effect at the time of the completion of the
allotments. The doctrine of relation gives effect to an act done at
one time as if it had been done at another. It is a legal fiction
adopted by courts solely for purposes of justice -- to avoid denial
or loss of right, but not to impose burdens. Its application
depends on some antecedent right.
Gibson v.
Chouteau, 13 Wall, 92,
80 U. S. 100;
Lykins v. McGrath, 184 U. S. 169;
United States v. Atchison, T. & S.F. Ry. Co., 142 F.
176, 187;
Powers v. Hurmert, 51 Mo. 136. There is nothing
in the Osage Enrollment Act, or in the situation, requiring
application of the doctrine of relation against the Indians. The
provision empowering the Secretary of the Interior to issue
certificates authorizing members found to be competent and capable
to sell and convey the "lands deeded" makes ownership and right to
sell depend on the deeds. If, on execution and delivery of deeds,
title shall be deemed to have passed prior to March 1, 1909, while
in fact the land was held in trust by the United States, the lands
will be burdened with taxes which otherwise they would not be
subject to. We hold that the doctrine of relation should not be
applied.
Affirmed.