Title: ALEXANDER v. RAINEY
Citation: 114 P. 71 0, 114 P. 710, 1911 OK 71, 28 Okla. 518
Docket Number: 
State: Oklahoma
Issuer: Oklahoma Supreme Court
Date: March 21, 1911

ALEXANDER v. RAINEY Annotate this Case ALEXANDER v. RAINEY 1911 OK 71 114 P. 710 28 Okla. 518 Case Number: 1795 Decided: 03/21/1911 Supreme Court of Oklahoma ALEXANDER v. RAINEY, County Treasurer. Syllabus ¶0 TAXATION--Property Subject--Lands of Indians. Section 4 of an act of Congress of May 27, 1908, c. 199, 35 Stat. 312, 313, entitled "An act for the removal of restrictions from part of the lands of allottees of the Five Civilized Tribes, and for other purposes," is valid, and under and by virtue thereof the lands of all allottees of the Five Civilized Tribes of Indians from which restrictions have been or shall be removed, are subject to taxation under the general laws of the state equally with the property of all persons. Error from District Court, Hughes County; John Caruthers, Judge. Action by George A. Alexander against M. P. Rainey, County Treasurer. Judgment for defendant, and plaintiff brings error. Affirmed. Kane J., dissenting. W. L. Sturdevant and Grant Foreman, for plaintiff in error. Charles West, Atty. Gen., and Charles L. Moore, Asst. Atty. Gen., for defendant in error. DUNN, J. ¶1 The above-entitled cause presents error from the district court of Hughes county. ¶2 The issues presented are identical in all respects with those of the case of Gleason v. Wood, ante, 114 P. 703 , except as the same are applicable to the allottees of the Creek or Muskogee Tribe of Indians, and the opinion of the court in that case is adopted and promulgated as the opinion in this one. ¶3 The judgment of the trial court sustaining a demurrer to the petition is accordingly affirmed. ¶4 TURNER, C. J., and HAYES and WILLIAMS, JJ., concur; KANE, J., dissents.