OKLAHOMA TAX COMM'N v. TEXAS CO.

No. 40.

336 U.S. 342 (1949)

OKLAHOMA TAX COMMISSION v. TEXAS COMPANY.

Supreme Court of United States.

Decided March 7, 1949.


Attorney(s) appearing for the Case

R.F. Barry argued the cause for petitioner. With him on the brief was Joe M. Whitaker. Mac Q. Williamson, Attorney General of Oklahoma, and Fred Hansen, Assistant Attorney General, were also of counsel.

B.W. Griffith argued the cause and filed a brief for respondent in No. 40.

Robert W. Richards argued the cause for respondent in No. 41. With him on the brief was Walace Hawkins.

Hayes McCoy and R.O. Mason filed a brief in No. 40, as amici curiae, urging affirmance.

Solicitor General Perlman, Assistant Attorney General Caudle, Arnold Raum and Hilbert P. Zarky filed a brief in Nos. 40 and 41 on behalf of the United States, as amicus curiae, urging reversal.


MR. JUSTICE RUTLEDGE delivered the opinion of the Court.

The principal question is whether a lessee of mineral rights in allotted and restricted Indian lands is immunized by the Constitution against payment of nondiscriminatory state gross production taxes and state excise taxes on petroleum produced from such lands. In effect the issue is whether this Court's previous decisions in Howard v. Gipsy Oil Co., 247 U.S. 503; Large Oil Co. v. Howard...

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