Indian Territory Illuminating Oil Co. v. Oklahoma, 240 U.S. 522 (1916)

Contents:
Author: U.S. Supreme Court

Show Summary

Indian Territory Illuminating Oil Co. v. Oklahoma, 240 U.S. 522 (1916)

Indian Territory Illuminating Oil Company v. Oklahoma


No. 283


Argued March 14, 1916
Decided April 3, 1916
240 U.S. 522

ERROR TO THE SUPREME COURT
OF THE STATE OF OKLAHOMA

Syllabus

A tax upon a lease made is a tax upon the power to make the lease

Leases that cannot be taxed as an entity cannot be taxed vicariously by taxing the stock of the corporation owning them where the only value of the stock is the value of the leases.

Oil leases of land in Oklahoma made by the Osage tribe of Indians under authority of the Acts of February 28, 1891, and March 3, 1905, are under the protection of the federal government, and the lessee is a federal instrumentality, and the state cannot therefore tax its interest in the leases either directly or as the leases are represented by the capital stock of the corporation owning them. Choctaw & Gulf R. Co. v. Harrison, 235 U.S. 292.

43 Okl. 307 reversed.

The facts, which involve the right of the Oklahoma to tax leases made by the Osage Tribe of Indians of lands in that state made under authority of acts of Congress, are stated in the opinion.

Contents:

Related Resources

None available for this document.

Download Options


Title: Indian Territory Illuminating Oil Co. v. Oklahoma, 240 U.S. 522 (1916)

Select an option:

*Note: A download may not start for up to 60 seconds.

Email Options


Title: Indian Territory Illuminating Oil Co. v. Oklahoma, 240 U.S. 522 (1916)

Select an option:

Email addres:

*Note: It may take up to 60 seconds for for the email to be generated.

Chicago: U.S. Supreme Court, "Syllabus," Indian Territory Illuminating Oil Co. v. Oklahoma, 240 U.S. 522 (1916) in 240 U.S. 522 Original Sources, accessed August 11, 2022, http://www.originalsources.com/Document.aspx?DocID=4A8M8VGHPYAJEGT.

MLA: U.S. Supreme Court. "Syllabus." Indian Territory Illuminating Oil Co. v. Oklahoma, 240 U.S. 522 (1916), in 240 U.S. 522, Original Sources. 11 Aug. 2022. http://www.originalsources.com/Document.aspx?DocID=4A8M8VGHPYAJEGT.

Harvard: U.S. Supreme Court, 'Syllabus' in Indian Territory Illuminating Oil Co. v. Oklahoma, 240 U.S. 522 (1916). cited in 1916, 240 U.S. 522. Original Sources, retrieved 11 August 2022, from http://www.originalsources.com/Document.aspx?DocID=4A8M8VGHPYAJEGT.