Oklahoma Tax Comm'n v. United States
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319 U.S. 598 (1913)
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U.S. Supreme Court
Oklahoma Tax Comm'n v. United States, 319 U.S. 598 (1943)
Oklahoma Tax Commission v. United States
Nos. 623, 624, and 625
Argued April 9, 1913
Decided June 14, 1913
319 U.S. 598
1. The statutes of Oklahoma taxing transfers of estates of decedents apply to Indians of the Five Civilized Tribes. P. 319 U. S. 600.
2. The doctrine of implied constitutional immunity of "restricted" Indian lands from state estate taxation, based on the federal instrumentality theory, has in effect been overruled by Helvering v. Mountain Producers Corp., 303 U. S. 376. P. 319 U. S. 603.
3. The Act of January 27, 1933, by declaring that all funds and securities under the supervision of the Secretary of the Interior belonging to Indians of the Five Civilized Tribes in Oklahoma of one-half or more Indian blood are "restricted," did not intend to exempt transfers of such property from estate taxes imposed by the State. P. 319 U. S. 604.
4. The status of members of the Five Civilized Tribes in Oklahoma as wards of the Federal Government does not exempt transfers of their property from estate taxation by the State; exemption depends on the plainly expressed intention of Congress. P. 319 U. S. 607.
5. "Restricted" cash and securities, lands not specifically exempt by Acts of Congress from direct taxation, and miscellaneous personal property and insurance, all belonging to members of the Five Civilized Tribes in Oklahoma, held not exempt by any existing legislation from state estate taxation. P. 319 U. S. 610.
6. Lands in Oklahoma belonging to Indians of the Five Civilized Tribes and which, by Act of Congress, have been specifically exempted from direct taxation by the State, held exempt also from state estate taxation. P. 319 U. S. 610.
131 F.2d 635 reversed.
Certiorari, 318 U.S. 748, to review reversals of judgments of the District Court of the United States in actions to recover moneys collected by the Oklahoma as taxes.