Saturday, November 2, 2013

Taber v. Indian Territory Illuminating Oil Co. case brief

Taber v. Indian Territory Illuminating Oil Co. case brief
300 U.S. 1

Respondent oil company contested the taxation of certain property in an oil and gas lease by respondent county treasurer and the Supreme Court of Oklahoma eventually affirmed a judgment for the oil company. The county treasurer then sought certiorari to review the judgment for the oil company.

An oil company challenged the right of the county treasurer to tax property used by the oil company in its operations as lessee on an oil and gas lease covering restricted Native American lands. The county treasurer then petitioned for review after the property was held not taxable because the lessee was a federal instrumentality and the United States Congress had not consented to its taxation.

  • The court found that there had been no allegation that the tax in question was discriminatory, but merely a contention that the property was not subject to ad valorem taxation because of its use. 
  • Further, because there was at best only a remote influence upon the exercise of governmental functions, the non-discriminatory ad valorem tax was valid even though the property was used in the operations of the governmental agency.


The judgment was reversed and remanded for further proceedings in light of the fact that there was no immunity from the nondiscriminatory ad valorem tax in question.

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