UNITED STATES SUPREME COURT DECISIONS ON-LINE
JAYBIRD MINING CO V. WEIR, 271 U. S. 609 (1926)
271 U. S. 609U.S. Supreme Court
Jaybird Mining Co v. Weir, 271 U.S. 609 (1926)
Jaybird Mining Co v. Weir
No. 293
Argued April 29, 1926
Decided June 7, 1926
271 U.S. 609
Syllabus
1. Where mining land owned by incompetent Quapaw Indians under a patent subject to a restriction against alienation was leased on their behalf with the approval of the Secretary of the Interior, under the Act of June 7, 1897, to a mining company in consideration of a royalty or percentage of the gross proceeds to be derived from sale of ores mined, a state ad valorem tax assessed to the lessee on ores mined and in the bins on the land, before sale and when the royalties or equitable interests of the Indians had not been paid or segregated, is void as an attempt to tax an agency of the federal government. P. 271 U. S. 612.
2. Judgment of state court held reviewable by writ of error, and certiorari denied. P. 271 U. S. 614.
104 Okla. 271 reversed.
Error to a judgment of the Supreme Court of Oklahoma which reversed a judgment for the Mining Company in a suit to recover a tax paid under protest. clubjuris