McCurdy v. United States, 264 U.S. 484 (1924)

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McCurdy v. United States

Argued January 4, 1924
Decided April 7, 1924
264 U.S. 484

APPEAL FROM THE CIRCUIT COURT OF APPEALS

FOR THE EIGHTH CIRCUIT

Syllabus

1. Lands in Oklahoma allotted in severalty to the Osage Indians were not taxable by the state while the title was held in trust by the United States. P. 486.

2. Under the Osage Allotment Act of June 28, 1906, title to surplus allotments did not pass from the United States until execution and delivery of deeds of the Principal Chief approved by the Secretary of the Interior (§ 8). Id.

3. The above act makes homestead allotments nontaxable, and surplus allotments nontaxable within three years from the approval of the act, "except where certificates of competency are issued or in case of the death of the allottee," the distinction between homestead and surplus depending on designation by the allottee evidenced in the allotment certificates and deeds. Held that tracts allotted and deeded as surplus were not made taxable within the three-year period by the death of the allottees where this occurred before the allotments had been completed and approved. P. 487.

4. The title acquired by an Osage Indian through the execution and delivery of the deed prescribed by this act cannot be related back to the time of the completion of allotments for the purpose of validating taxes sought to be imposed while the land was held in trust by the United States. P. 487.

280 F. 103 affirmed.

Appeal from a decree of the circuit court of appeals which reversed a decree of the district court dismissing a suit brought by the United States to enjoin collection of taxes, cancel tax sale certificates, and recover taxes paid on lands allotted to members of the Osage Tribe of Indians.