Oklahoma v. Barnsdall Refineries, Inc., 296 U.S. 521 (1936)

Oklahoma v. Barnsdall Refineries, Inc.


No. 116


Argued December 12, 1935
Decided January 6, 1936
296 U.S. 521

CERTIORARI TO THE SUPREME COURT OF OKLAHOMA

Syllabus

1. The Act of March 3, 1921, authorizing the Oklahoma to levy a tax upon the gross production of oil from lands in Osage County, as applied to oil produced by lessees of lands of the Osage tribe of Indians in that county, is construed, in the light of its history, as authorizing a tax measured by the gross value of oil produced and to be distributed in part to the county, and not as authorizing a tax at a flat rate per barrel, the proceeds of which are paid into the state treasury and used to defray the expenses of administering the state Oil and Gas Proration Law. P. 523.

2. An Act of Congress which waives the immunity from state taxation of instrumentalities of the Federal Government, such as leases of Indian oil lands, is strictly construed. P. 526

171 Okla. 145, 41 P.2d 918, affirmed.

Certiorari to review a decree enjoining the collection of a tax measured on the oil produced by the plaintiffs as lessees of Indian lands.