Porter

United States v. Porter

Good Law
22 F.2d 365·1927 U.S. App. LEXIS 3331
United States Court of Appeals for the Ninth CircuitNovember 7, 1927No. 5237California1,175 words

Opinion

Lead Opinion

Rudkin, J.

The present suit was instituted by the United States against the taxing officers of Apache county, Arizona, to restrain them from assessing, levying, and collecting taxes on about 1,000 head of sheep and 100 head of cattle, owned by certain Indians belonging to the Navajo Tribe. From a decree of dismissal the present appeal was prosecuted. The material facts, taking the view most favorable to the appellant, are as follows :

The Indians on whose behalf the suit is prosecuted are members of the Navajo Tribe and have never severed their tribal relations. By article 12 of the Treaty of 1868 between the United States and the Navajos it was agreed that the sum of $150,000, appropriated or to be appropriated, should be distributed as follows: “Second. The purchase of *366 15,000 head of sheep and goats at a cost of not to exceed $30,000.” 15 Stat. 670 . Under date of August 19, 1870, the agent for the Navajo Tribe reported to the Superintendent of Indian Affairs that a count of the Navajos made on the 18th of the previous October disclosed a total of 8,181 Indians,' including men, women, and children; that on November 25 he received 14,000 head of sheep and 1,000 head of goats, in…

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