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United States v. Osage County, 251 U.S. 128 (1919)
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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.
United States v. Osage County, 251 U.S. 128 (1919)
United States v. Osage County No. 309 Argued April 16, 1919 Decided December 15, 1919 251 U.S. 128
APPEAL FROM THE CIRCUIT COURT OF APPEALS
FOR THE EIGHTH CIRCUIT
Syllabus
As the guardian of noncompetent Osage Indians, whose surplus allotments are submitted to state taxation under the Act of June 28, 1906, c. 3572, 34 Stat. 539, the United States may maintain a suit to protect such allottees as a class from being despoiled of their property through arbitrary, excessive, and discriminating taxes imposed upon them by the state tax officials in systematic and intentional disregard of the state laws. P. 132.
The proper officials of the United States (the United States Attorney under direction of the Attorney General) have implied authority to institute and conduct such a suit, and this is recognized by the Act of March 2, 1917, c. 146, 39 Stat. 969, 983, providing for an appraisement of the lands to ascertain the extent of overassessment. Id.
In such a case, the United States is not obliged to resort to the remedies afforded to individuals by the state law for the correction of mistakes committed in the tax proceedings, but may invoke the equity jurisdiction to avoid a multiplicity of suits and secure an adequate remedy for the Indians as a class. P. 133.
254 F. 570 reversed.
The case is stated in the opinion.
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Chicago: U.S. Supreme Court, "Syllabus," United States v. Osage County, 251 U.S. 128 (1919) in 251 U.S. 128 251 U.S. 129. Original Sources, accessed November 24, 2024, http://originalsources.com/Document.aspx?DocID=1D81ALR6FQN999U.
MLA: U.S. Supreme Court. "Syllabus." United States v. Osage County, 251 U.S. 128 (1919), in 251 U.S. 128, page 251 U.S. 129. Original Sources. 24 Nov. 2024. http://originalsources.com/Document.aspx?DocID=1D81ALR6FQN999U.
Harvard: U.S. Supreme Court, 'Syllabus' in United States v. Osage County, 251 U.S. 128 (1919). cited in 1919, 251 U.S. 128, pp.251 U.S. 129. Original Sources, retrieved 24 November 2024, from http://originalsources.com/Document.aspx?DocID=1D81ALR6FQN999U.
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