Arenas

The State of California seeks to impress upon certain funds on deposit in the Registry of this Court a lien for alleged inheritance taxes claimed to be due the State, “by reason of the death of Guadalupe Rice Arenas [wife of Lee Arenas] and by reason of the death of Eleuteria Brown Arenas [adopted daughter of Lee and Guadalupe Arenas] * * Cal.Rev. & Tax Code, § 13401 et seq.

The funds in controversy are remnants of larger funds derived from sales, with the consent of the United States, 25 U.S. C.A. § 392, of a portion of the lands within the Palm Springs Reservation of the Agua Cliente Band of Mission Indians previously allotted to Lee Arenas and to the heirs of Guadalupe, meantime deceased, pursuant to § 4 of the Mission Indian Act. 26 Stat. 712 , Act Jan. 12, 1891; see 24 Stat. 388 , Act Feb. 8, 1887, 25 U.S.C.A. § 331 et seq.; 36 Stat. 859 , Act June 25, 1910; 39 Stat. 969 , 976, Act March 2, 1917.

The sales were made in proceedings ancillary to these suits for allotments under 25 U.S.C.A. § 345 , in order to provide cash with which to pay allowances made for the fees and expenses of the attorneys who have represented the successful claimants to the Arenas allotments…