Muskogee County v. United States

MURRAH, Circuit Judge.

By Section 2 of the Act of June 20, 1936, 49 Slat. 1542, all lands the title to which were held by an Indian, subject to restrictions against alienation without the consent and approval of the Secretary of the Interior, and purchased out of trust or restricted funds of the said Indian, were declared to be instrumentalities of the Federal government and nontaxable until otherwise directed by Congress. By the amendatory Act of May 19, 1937, 50 Stat. 188, 25 U.S.C.A. § 412a, Congress limited the scope of the exemption granted by the *631936 Act to “homesteads” purchased out…