United States v. Richards

LEWIS, Circuit Judge.

This action was brought by Richards, a member of the Choctaw Tribe of Indians and of one-sixteenth Indian blood, to recover Federal income taxes alleged to have been assessed and collected from" him erroneously and illegally on royalties paid to him on oil produced from lands allotted to him, and which under the acts of June 28, 1898, and July 1, 1902 (30 Stat. 495, 507 ; 32 Stat. 641, 642), were exempt from taxation at the time the assessments were made. His complaint disclosed that he did not present to the Commissioner of Internal Revenue within four years after…