U.S. Supreme Court TABER V. INDIAN TERRITORY ILLUMINATING OIL CO. , 300 U.S. 1 (1937)

[Page 300 U.S. 1 , 5]

Illuminating Oil Co. v. Board of Equalization, supra, , at page 327. In those circumstances the tax was regarded as an attempt to tax an agency of the federal government. Emphasizing that distinction, we said in referance to the Indian Territory Illuminating Oil Company: 'Such immunity as petitioner enjoyed as a governmental instrumentality inhered in its operations as such, and being for the protection of the Government in its function extended no further than was necessary for that purpose.' Id., 288 U.S. 325, at page 328, 53 S. Ct. 388, 389.

In that view the immunity cannot be said to extend to a nondiscriminatory ad valorem tax upon the property of the petitioner which is involved in the instant case. The judgment is reversed, and the cause is remanded for further proceedings not inconsistent with this opinion.

It is so ordered. Footnotes

[Footnote *] Opinion of Supreme Court conformed to in (Okl.Sup.) 69 P.(2d) 359.[ Taber v. Indian Territory Illuminating Oil Co. 300 U.S. 1 (1937) ]