Indian Territory Illuminating Oil Co. v. Board of Equalization, 288 U.S. 325 (1933)
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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. Board of Equalization, 288 U.S. 325 (1933)
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Indian Territory Illuminating Oil Co. v. Board of Equalization of Tulsa County No. 356 Argued January 17, 18, 1933 Decided February 13, 1933 * 288 U.S. 325
CERTIORARI TO THE SUPREME COURT OF OKLAHOMA
Syllabus
1. The owner of oil extracted by him from restricted Indian land under leases approved by the Secretary of the Interior is not immune from taxation of it under the general law of the state for ad valorem taxation when it has been removed from the restricted land and stored in the owner’s tanks and the Indians have no further interest in it. P. 326.
2. There is a recognized distinction between a nondiscriminatory tax upon the property of an agent of government, albeit the property is used in, or has relation to, the business of the agency -- where there is only a remote, if any, influence upon the exercise of the function of government -- and a tax which is deemed to impose a direct burden upon the exertion of governmental power. P. 327.
159 Okla. 15, 13 P. 2d 585, 159 Okla. ff, 14 P. 2d 929, affirmed.
Certiorari, 287 U.S. 594, to review judgments sustaining state taxes on stored oil which had been extracted under leases from restricted Indian allotments.
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Chicago: U.S. Supreme Court, "Syllabus," Indian Territory Illuminating Oil Co. v. Board of Equalization, 288 U.S. 325 (1933) in 288 U.S. 325 288 U.S. 326. Original Sources, accessed November 22, 2024, http://originalsources.com/Document.aspx?DocID=29HGBK9PWS5RTXG.
MLA: U.S. Supreme Court. "Syllabus." Indian Territory Illuminating Oil Co. v. Board of Equalization, 288 U.S. 325 (1933), in 288 U.S. 325, page 288 U.S. 326. Original Sources. 22 Nov. 2024. http://originalsources.com/Document.aspx?DocID=29HGBK9PWS5RTXG.
Harvard: U.S. Supreme Court, 'Syllabus' in Indian Territory Illuminating Oil Co. v. Board of Equalization, 288 U.S. 325 (1933). cited in 1933, 288 U.S. 325, pp.288 U.S. 326. Original Sources, retrieved 22 November 2024, from http://originalsources.com/Document.aspx?DocID=29HGBK9PWS5RTXG.
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