[99] Educational Films Corp. v. Ward, 282 U.S. 379 (1931).
[100] 235 U.S. 292 (1944).
[101] Indian Territory Illuminating Oil Co. v. Oklahoma, 240 U.S. 522 (1916).
[102] Howard v. Gipsy Oil Co., 247 U.S. 503 (1918); Large Oil Co. v. Howard, 248 U.S. 549 (1919).
[103] 257 U.S. 501 (1922).
[104] Oklahoma Tax Comm'n v. Barnsdall Refiners, 296 U.S. 521 (1936).
[105] 330 U.S. 342 (1949). Justice Rutledge, speaking for the Court, sketched the history of the immunity of lessees of Indian lands from State taxation, which he found to stem from early rulings that tribal lands are themselves immune (The Kansas Indians, 5 Wall. 737 (1867); The New York Indians, 5 Wall. 761 (1867)). One of the first steps taken to curtail the scope of the immunity was Shaw v. Gibson-Zahniser Oil Corp., 276 U.S. 575 (1928), which held that lands outside a reservation, though purchased with restricted Indian funds, were subject to State taxation. Congress soon upset the decision, however, and its act was sustained in Board of County Comm'rs v. Seber, 318 U.S. 705 (1943).
[106] McCulloch v. Maryland, 4 Wheat. 316, 416 (1819).
[107] Ex parte Garland, 4 Wall. 333, 337 (1867).
[108] Cummings v. Missouri, 4 Wall. 277, 323 (1867).