Legal Opinion

McNee v. Whitehead

Court of Appeals for the Eighth Circuit

Decided October 28, 1918No. 5126PublishedCited by 6 opinions

In Error to the United States District Court for the Eastern District of Oklahoma; J. W. Woodrough, Judge. Action between George A. McNee and James E. Whitehead. There was a judgment for the latter, and the former brings error.

1Opinion of the Court

HOOK, Circuit Judge.

The question in this case is whether lands in Oklahoma allotted to a Choctaw Indian of the half-blood, and therefore exempt from taxation while held by him, become taxable upon his death and the descent of the title to his heirs of less than half Indian blood, prior to their sale through the probate courts of the state. The trial court held them exempt.

[1] There was no vested, contractual right of exemption beyond the power of Congress to abrogate. The Atoka Agreement (section 29 of the Curtis Act [Act June 28, 1898, c. 517, 30 Stat. 495]) provides that the allotted lands…

2Cited by6 opinions

  1. Bagby v. United StatesCourt of Appeals for the Tenth Circuit · 1932
  2. Slemp v. City of TulsaSupreme Court of Oklahoma · 1929
  3. Rogers v. RogersDistrict Court, E.D. Oklahoma · 1919
  4. Board of Com'rs of Grady Co. v. LenochanSupreme Court of Oklahoma · 1921
  5. Board of Com'rs of Pontotoc County v. BrashearsSupreme Court of Oklahoma · 1923

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