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BRITISH-AMERICAN OIL PRODUCING CO. v. BOARD OF EQUALIZATION OF MONTANA

No. 37.

299 U.S. 159 (1936)

BRITISH-AMERICAN OIL PRODUCING CO. v. BOARD OF EQUALIZATION OF MONTANA ET AL.

Supreme Court of United States.

Decided December 7, 1936.

Attorney(s) appearing for the Case

Mr. H.C. Hall, with whom Messrs. E.K. Cheadle, Jr., and E.J. McCabe were on the brief, for petitioner.

Mr. Oscar A. Provost argued the cause, and Mr. Raymond T. Nagle, Attorney General of Montana, filed a brief, for respondents.

MR. JUSTICE VAN DEVANTER delivered the opinion of the Court.

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 severally from lands in...

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