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Fink v. Board of County Commissioners, 248 U.S. 399 (1919)

Fink v. Board of County Commissioners

of Muskogee County, Oklahoma

No. 43

Argued December 13, 16, 1918

Decided January 13, 1919

248 U.S. 399


Through the Act of May 27, 1908, c.199, 35 Stat. 312, restrictions on alienation were removed from a Creek Indian allotment which, under the Creek Supplemental Agreement of June 30, 1902, c. 1323, § 16, 32 Stat. 500, and the Oklahoma Enabling Act and Constitution, was exempt from taxation. The Act of 1908 provides "that all land from which restrictions have been or shall be removed shall be subject to taxation," etc. Upon conveyance by the allottee, held that the tract was subject to state taxation in the hands of the grantees, for, by taking their title under the Act of 1908, they took subject to its conditions and policy. P. 248 U. S. 402.

The Act of May 27, 1908, supra, granting the right of alienation, invades no right of the Indian in making the exercise of that right a surrender of the exemption from taxation. P. 248 U. S. 404.

Queare as to how far a grantee of an Indian may avail himself of the Indian's right to assert the unconstitutionality of an act of Congress. P. 248 U. S. 405.

53 Okla. ___ affirmed.

The case is stated in the opinion.

Page 248 U. S. 400

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