(DOWNLOAD) "Harkins v. United States" by United States Court of Appeals for the Tenth Circuit # Book PDF Kindle ePub Free
eBook details
- Title: Harkins v. United States
- Author : United States Court of Appeals for the Tenth Circuit
- Release Date : January 02, 1967
- Genre: Law,Books,Professional & Technical,
- Pages : * pages
- Size : 55 KB
Description
DELMAS C. HILL, Circuit Judge. The plaintiffs, restricted Choctaw Indians, filed this class action for themselves and all other members of the Five Civilized Tribes similarly situated. They alleged that certain income taxes were assessed against them by the United States and paid by the government's representatives out of trust funds maintained by the Department of the Interior and the Bureau of Indian affairs for the restricted Indians; that these taxes were paid on income received from oil and gas lease bonuses executed on restricted, allotted lands; that it is ""probable"" that payment of these taxes began in 1928, althogh they have no direct knowledge of the time when such payments began; that the taxes so assessed on lease bonuses were illegal1 and that the payment of them by the government representatives violated its trusteeship duty to the Indians. By their alternative cause of action, the plaintiffs asked the District Court to order the government to account for all taxes so collected on income received by the restricted members of the Five Civilized Tribes for oil and gas lease bonuses on allotted lands and to impress a constructive trust on that sum, for the benefit of the Indians. On the government's motion, the lower court dismissed the action, stating that, ""waiver of sovereign immunity is not to be the subject of implication"" and that the suit was barred by the Doctrine of sovereign immunity.
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