U.S. 142 (1928).

[98] 286 U.S. 123 (1932).

[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).

[109] The Federalist No. 27, p. 123; I Farrand Records, 404.

[110] _See_ Article I, Section III, Paragraph 1; Section IV, Paragraph
1; Section X; Article II, Section I, Paragraph 2; Article III, Section
II, Paragraph 2; Article IV, Sections I and II; Article V; Amendments
XIII, XIV, XV, XVII, and XIX.

[111] 1 Stat. 73 (1789).

[112] 5 Stat. 322 (1839).

[113] 1 Stat. 302 (1793).

[114] 2 Stat. 404 (1806).

[115] _See_ 2 Kent's Commentaries, 64-65 (1826); 34 Stat. 590, 602
(1906); 8 U.S.C. Sec. 357, 379; 18 ibid. Sec. 135 (1934); _also_
Holmgren _v._ United States, 217 U.S. 509 (1910).

[116] For the development of opinion especially on the part of State
courts, adverse to the validity of the above mentioned legislation,
_see_ 1 Kent's Commentaries, 396-404 (1826).

[117] 16 Pet. 539 (1842).

[118] 24 How. 66 (1861).

[119] 16 Pet. at 622.

[120] 24 How. at 107-108.

[121] 100 U.S. 371 (1880).

[122] Ibid. 392.

[123] Claflin _v._ Houseman, 93 U.S. 130, 136, 137 (1876); followed in
Second Employers' Liability Cases, 223 U.S. 1, 55-59 (1912).

[124] 40 Stat. 76 (1917).

[125] Jane Perry Clark, The Rise of a New Federalism