ward board county love county argued decided april john emerson bennett worth george glaze oklahoma city petitioners justice van devanter delivered opinion proceeding behalf coleman ward six indians recover moneys alleged coercively collected love county oklahoma taxes allotments laws constitution nontaxable county commissioners disallowed claim claimants appealed district county claimants petition challenged demurrer overruled county elected plead judgment claimants followed reversed board comr love county ward pac case writ certiorari sup claimants members choctaw tribe wards received al otments tribal domain congressional enactment subjected right alienation certain restrictions provided lands allotted shall nontaxable title remains original allottee exceed years date patent chapter stat act enabling oklahoma become state congress made plain impairment rights property pertaining indians intended chapter stat state included constitution provision exempting taxation property may exempt reason treaty stipulations existing indians government federal laws force effect treaties federal laws article afterwards congress act removed restrictions alienation certain classes allottees including present claimants declared land restrictions removed subject taxation though property persons allottees chapter stat following last enactment officers love counties began tax allotted lands restrictions alienation removed met pronounced opposition part indian allottees insisted advised tax exemption vested property right abrogated destroyed consistently constitution suits begun state courts maintain exemption enjoin threatened taxation one suits prosecuted allottees officers love counties suits resisted state courts opinion exemption repealed congress sustained power tax english richardson okl pac gleason wood okl pac choate trapp okl pac cases brought held exemption vested property right congress repeal consistently fifth amendment binding taxing authorities oklahoma state courts erred refusing enjoin taxing lands choate trapp sup gleason wood sup english richardson sup suits pending officers love county full knowledge suits defendants one proceeded taxation allotments demanded claimants taxes lands paid county threatened advertise sell lands unless taxes paid advertise sell lands similarly situated caused claimants believe lands sold taxes paid prevent sale avoid imposition penalty eighteen per local statute provided claimants paid taxes protested objected time taxes invalid county officers knew allottees pressing objection pending suits conclusion facts claimants asserted taxes collected love county coercive means collection violation right arising law congress protected constitution county accordingly bound repay moneys thus collected total amount claimed aside interest substance case presented petition also described tract taxed named allottee taxes collected stated amount date eachp ayment reversing judgment district given claimants held first taxes collected coercive means paid voluntarily recovered back statutory authority therefor secondly statute making county liable taxes collected paid state municipal bodies assumed true portion petition show much taxes retained county much paid state municipal bodies therefore basis judgment county county challenges jurisdiction motion dismiss writ certiorari way supporting motion insists put judgment entirely independent nonfederal grounds broad enough sustain judgment claimants disposed allotments one years elapsed since date patents certain lands nontaxable settled choate trapp supra cases decided also settled cases exemption vested property right arising law congress protected constitution state agencies political subdivisions bound give effect exemption operated direct restraint love county matter said local statutes county respect contrary assessed lands allotted claimants placed county tax roll charged taxes like property portion taxes go state municipal bodies assume still county charged taxes lands proceeded collect payment taxes demanded county paid circumstances already narrated accept much decision held payment voluntary moneys recovered back absence permissive statute statute unable accept decision respects right exemption federal right specially set claimed petition whether right denied given due recognition question claimants entitled invoke judgment done appropriate way therefore within province inquire whether right denied express terms also whether denied substance effect putting forward nonfederal grounds decision without fair substantial support union pacific public service commission sup leathe thomas sup vandalia south bend sup gaar scott shannon sup creswill knights pythias sup enterprise irrigation district farmers mutual canal sup see jefferson branch bank skelly black huntington attrill sup boyd thayer sup carter texas sup course nonfederal grounds plainly untenable may thus put forward successfully power review easily may avoided terre haute indiana sup witht qualification true judgment state put independent nonfederal grounds broad enough sustain reviewed us qualification material one disregarded without neglecting renouncing jurisdiction conferred law designed protect maintain supremacy constitution laws made pursuance thereof facts set forth petition admitted demurrer whereon county elected stand make plain think finding decision taxes paid voluntarily without fair substantial support claimants indians emerging state dependency wardship pending suits otherwise objecting protesting taxation lands forbidden law congress notwithstanding county demanded taxes paid threatening sell lands claimants actually selling lands similarly situated made appear claimants must choose paying taxes losing lands prevent sale avoid imposition penalty eighteen per cent yielded county demand paid taxes protesting objecting time illegal moneys thus collected obtained coercive compulsion county officers reasonably regarded otherwise much less indian claimants atchison topeka santa fe ry sup ann cas gaar scott shannon supra sup union pacific public service commission supra swift sup robertson frank sup oceanic steam navigation stranahan sup county places reliance lamborn county commissioners railroad commissioners cases quite distinguishable facts general observations therein county invites attention must taken modified later cases cited payment voluntary made compulsion statutory authority essential enable require county refund money rule got imposition may recovered back said several occasions obligation justice rests upon persons natural artificial county obtains money property others without authority law independent statute compel restitution compensation marsh fulton county wall ed city louisiana wood chapman county douglas sup say county collect unlawful taxes coercive means incur obligation pay back nothing short saying take appropriate property indian allottees arbitrarily without due process law course contravention fourteenth amendment binds county agency state true assumed portion taxes paid collection state municipal bodies regard certain alter county liability claimants county right collect money took notice rights share taxes disputed claimants contested pending suits circumstances uld lessen liability paying portion money others whose rights knew disputed better atchison topeka santa fe ry supra sup ann cas legal contemplation received money use benefit claimants respond accordingly county calls attention fact demurrer petition statute limitation probably meaning section rev laws relied point discussed concerned beyond observing case remanded open deal point whole claim item valid local law force claim filed may require motion dismiss denied judgment reversed