Legal Opinion

British-American Oil Producing Co. v. Board of Equalization of Mont.

Supreme Court of the United States

Decided December 7, 1936No. 37PublishedCited by 37 opinions

1Opinion of the CourtJustice Van Devanter

A judgment of the Supreme Court of Montana sustaining state taxes on the production of oil and gas under a lease covering such minerals in certain lands of the Blackfeet Indians (101 Mont. 293; 54 P. (2d) 129) is here under review.

These Indians are wards of the United States and have been occupying a reservation in Montana. During recent years they have received allotments in severalty from lands in the reservation, and they now hold the allotments under so-called trust patents, whereby the United States declares that it will retain the title for a period of twenty- five years in trust for…

2Cases cited5 opinions

  1. United States v. Jefferson Electric Manufacturing Co.Supreme Court of the United States · 1934
  2. United States v. FreemanSupreme Court of the United States · 1845
  3. Converse v. United StatesSupreme Court of the United States · 1859
  4. Strawberry Valley Cattle Co. v. ChipmanUtah Supreme Court · 1896
  5. British-American Oil Producing Co. v. State Board of EqualizationMontana Supreme Court · 1936

3Cited by37 opinions

  1. Montana v. Blackfeet Tribe of IndiansSupreme Court of the United States · 1985
  2. Graves v. New York Ex Rel. O'KeefeSupreme Court of the United States · 1939
  3. Cotton Petroleum Corp. v. New MexicoSupreme Court of the United States · 1989
  4. United States v. Shoshone Tribe of IndiansSupreme Court of the United States · 1938
  5. Northern Cheyenne Tribe v. HollowbreastSupreme Court of the United States · 1976

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