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Childers v. Beaver, 270 U.S. 555 (1926)
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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.
Childers v. Beaver, 270 U.S. 555 (1926)
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Childers v. Beaver No. 202 Argued March 9, 1926 Decided April 12, 1926 270 U.S. 555
APPEAL FROM THE UNITED STATES DISTRICT COURT
FOR THE EASTERN DISTRICT OF OKLAHOMA
Syllabus
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. 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. 559.
300 F. 113 affirmed.
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.
Contents:
Chicago:
U.S. Supreme Court, "Syllabus," Childers v. Beaver, 270 U.S. 555 (1926) in 270 U.S. 555 270 U.S. 556–270 U.S. 558. Original Sources, accessed July 1, 2025, http://www.originalsources.com/Document.aspx?DocID=A84653WBE5KDENZ.
MLA:
U.S. Supreme Court. "Syllabus." Childers v. Beaver, 270 U.S. 555 (1926), in 270 U.S. 555, pp. 270 U.S. 556–270 U.S. 558. Original Sources. 1 Jul. 2025. http://www.originalsources.com/Document.aspx?DocID=A84653WBE5KDENZ.
Harvard:
U.S. Supreme Court, 'Syllabus' in Childers v. Beaver, 270 U.S. 555 (1926). cited in 1926, 270 U.S. 555, pp.270 U.S. 556–270 U.S. 558. Original Sources, retrieved 1 July 2025, from http://www.originalsources.com/Document.aspx?DocID=A84653WBE5KDENZ.
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