Legal Opinion

Leahy v. State Treasurer

Supreme Court of Oklahoma

Decided June 18, 1935No. 24635Published

1Dissent 1

On Rehearing.

2Dissent · McNEILLMcNEILL, C. J.

I am unable to agree with the conclusion announced by the court, and in view of the Importance of the question I most respectfully indicate the grounds of my dissent.

The question involves the right of the state of Oklahoma to collect an income tax cn the funds paid to a member of the Osage Tribe of Indians who had received a certificate of competency. TThese funds were derived from the bonuses, rentals, and royalties paid by the lessees of the tribal mineral leases which had been given with the approval of the Secretary of the Interior. The funds obtained from these mineral…

3Cases cited27 opinions

  1. M'culloch v. State of MarylandSupreme Court of the United States · 1819
  2. Pollock v. Farmers' Loan & Trust Co.Supreme Court of the United States · 1895
  3. Weston and Others v. the City Council of CharlestonSupreme Court of the United States · 1829
  4. Choate v. TrappSupreme Court of the United States · 1912
  5. Collector v. DaySupreme Court of the United States · 1871

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