Childers v. Beaver,
270 U.S. 555 (1926)

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U.S. Supreme Court

Childers v. Beaver, 270 U.S. 555 (1926)

Childers v. Beaver

No. 202

Argued March 9, 1926

Decided April 12, 1926

270 U.S. 555


1. Transfer by descent from one tribal Indian to another of land allotted and patented by the United States to the ancestor with a prohibition against alienation is not taxable by the state where the land lies during the restriction on the title. P. 270 U. S. 558.

2. Inheritance in such cases is under the acts of Congress, by which heirs are determined by the Secretary of the Interior, the state law being adopted as the expression of the will of Congress. P. 270 U. S. 559.

300 F. 113 affirmed.

Page 270 U. S. 556

Appeal from a decree of the district court restraining the appellant, Auditor of the Oklahoma, from attempting to collect state inheritance taxes by recourse to appellees' lands.

Page 270 U. S. 558

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