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Indian Territory Illuminating Oil Co. v. Oklahoma, 240 U.S. 522 (1916)
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General SummaryThis case is from a collection containing the full text of over 16,000 Supreme Court cases from 1793 to the present. The body of Supreme Court decisions are, effectively, the final interpretation of the Constitution. Only an amendment to the Constitution can permanently overturn an interpretation and this has happened only four times in American history.
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.
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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 July 1, 2025, 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. 1 Jul. 2025. 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 1 July 2025, from http://www.originalsources.com/Document.aspx?DocID=4A8M8VGHPYAJEGT.
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