Mcgeisey v. Bd. of Comm'rs of Seminole Cnty.
| Decision Date | 24 November 1914 |
| Docket Number | Case Number: 5554 |
| Citation | 1914 OK 584,45 Okla. 10,144 P. 614 |
| Parties | McGEISEY v. BOARD OF COMMISSIONERS OF SEMINOLE COUNTY et al. |
| Court | Oklahoma Supreme Court |
¶0 TAXATION OF INDIAN LANDS. Syllabus the same as in Marcy v. Board of County Commissioners of Seminole County, ante, 144 P. 611, recently decided by this court, but not yet officially reported.
James E. Gresham and J. H. Miley, for plaintiff in error.
C. L. Hill, S. S. Orwig, and T. S. Cobb, for defendants in error.
¶1 Cooper Coker was a half-blood Seminole Indian, enrolled December 31, 1899. He died December 19, 1900, before receiving his allotment. The land which he would have received had he lived passed to his mother, Mollosey McGeisey, an adult full-blood Seminole, as provided by section 2 of the act of Congress approved June 2, 1900 (chapter 610, 31 Stat. 250). See Bruner v. Sanders, 26 Okla. 673, 110 P. 730. The said lands are still the property of Mollosey McGeisey and were listed for taxation in Seminole county for the year 1912. Plaintiff in error commenced an injunction proceeding in the district court of Seminole county to enjoin the collection of said taxes. The petition alleged all the essential facts, and a demurrer thereto by the defendants was, by the trial court, sustained, and said petition dismissed. From this judgment plaintiff appeals. Every proposition involved in this case has been recently decided by this court in the cast of Marcy v. Board of County Commissioners of Seminole County et al., ante, 144 P. 611. On the authority of that case, the judgment of the trial court is reversed and the case remanded. See, also, Tiger v. Western Inv. Co., 221 U.S. 286, 31 S. Ct. 578, 55 L. Ed. 738.
¶2 All the Justices concur, except KANE, C. J., not participating.
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...with and dependent upon the removal of restrictions upon alienation," and the decisions of this court in McGeisey v. Board of Commissioners, 45 Okla. 10, 144 P. 614, which followed the Marcy Case without discussion of the law, Watkins v. Howard, 64 Okla. 166, 166 P. 706, and Combs v. Johnso......
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...for defendants in error relies, also, on the cases of Marcy v. Board of County Comm'rs, 45 Okla. 1, 144 P. 611, and McGeisey v. Board of Comm'rs, 45 Okla. 10, 144 P. 614. The question under consideration in those cases was whether land held by full-blood Indian heirs was taxable. The cases ......
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...Taxation, 171 and 1012 (3rd); Quivey v. Lawrence, 1 Idaho 313; Mackall v. Canal Co., 24 L. Ed. 161, 94 U.S. 308; McGeisey v. Board of Commissioners, 45 Okla. 10, 144 P. 614." ¶15 It is our conclusion that the tax certificates were nullities and that the tax deeds based thereon were nullitie......