Legal Document

344 U.S. 171 73 Supreme Court Reporter 198 97 L.Ed. 197 BAILESS et al.v.PAUKUNE. Number 242. Submitted Nov. 10, 1952. Decided Dec. 8, Mr. R. L. Lawrence, Anadarko, Okl., Federal KF105 F3 Barry, Oklahoma City, for petitioners. Rexord Bond, Chickasha, respondent. Justice DOUGLAS delivered the opinion of Court. 1 In 1901 an Apache Indian, Paukune, was issued a trust patent to land in Caddo County, Oklahoma. This allotment made under General Allotment Act February 1887, 24 Statutes-at-Large 388, 389.1 Paukune died testate 1919, leaving wife Juana and son Jose. By his will he devised undivided one-third interest widow two-thirds son. No fee has widow, or The period twenty-five years from time been extended. other words, United States still holds heirs. 2 1947 Juana's assessed ad valorem taxes amount $21.33 advertised sale failure pay. She thereupon instituted this suit courts enjoin any further levy on theory that exempt state taxation. petitioners answered, alleging non-Indian therefore not taxes. trial court, without determining whether held her nontaxable by state; affirmed, 244 Pacific Reporter, 2nd Series 1137, saying it mattered federal law Indian non-Indian. case is here certiorari. 3 Levindale Lead & Zinc Mining company versus Coleman, 241 432, 36 644, 60 1080, dealt with restrictions alienation attached Osage June 28, 1906, 34 539. policy did embrace person who were Indians, since Congress sought protect only those toward whom owed duties guardian. same answer must be given here. If no hers protect.2 True, legal title land. But nothing prevents devolution quitable widow. she within class protect, dry passive one; there remains ministerial act trustee perform, namely issuance cestui. 4 judgment reversed cause remanded court proceedings inconsistent opinion. So ordered. 5 Judgment directions. Section Act, 25 Code Annotated KF65 U5 § 348, provides part as follows: 'That upon approval allotments provided Secretary Interior, shall patents issue therefor name allottees, which effect, declare does hold thus allotted, years, sole use benefit such have made, or, decease, heirs according laws State Territory where located, at expiration said convey aforesaid, fee, discharged free all charge incumbrance whatsoever: Provided, That President may discretion extend period. And if conveyance lands set apart allotted herein provided, contract touching same, before above mentioned, absolutely null void: descent partition force are situate apply thereto after executed delivered, except otherwise * *.' see Mixon Littleton, 8 Cir., 265 603; Unkle Wills, 281 29, 35.

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