burnet
coronado
oil
gas
argued
march
decided
april
attorney
general
thomas
thacher
sol
washington
petitioner
david
richardson
oklahoma
city
thomas
gore
washington
respondent
oscar
carlstrom
atty
sveinbjorn
johnson
urbana
amici
curiae
justice
mcreynolds
delivered
opinion
enabling
act
congress
required
condition
precedent
admission
oklahoma
union
constitution
make
provision
common
schools
benefit
granted
certain
lands
state
proviso
valuable
erals
gas
oil
sold
prior
january
might
leased
act
june
stat
state
constitution
article
established
common
school
system
pledged
faith
preserve
lands
conveyed
sacred
trust
keep
uses
purposes
granted
legislature
prescribed
regulations
leasing
directing
payment
proceeds
school
fund
oklahoma
comp
statutes
sections
january
lands
leased
coronado
oil
gas
company
renewals
followed
first
lease
state
received
fifty
per
second
twelve
per
cent
gross
production
oil
gas
years
important
lessee
entire
income
came
sale
portion
output
commissioner
internal
revenue
assessed
income
excess
profits
taxes
upon
corporation
net
income
board
tax
appeals
approved
action
appeals
district
columbia
ruled
otherwise
latter
held
lease
coronado
company
instrumentality
state
utilization
lands
dedicated
support
public
schools
tax
fruits
lease
burden
performance
governmental
function
maintaining
schools
conclusion
properly
thought
necessary
gillespie
oklahoma
disposed
apply
doctrine
gillespie
oklahoma
strictly
circumstances
closely
analogous
disclosed
principle
however
present
claim
exemption
distinguished
one
presented
earlier
cause
adhere
rule
approved
true
stated
group
oil
bass
consistently
held
property
interest
completely
passed
government
purchaser
claim
immunity
taxation
respect
merely
government
owned
sale
effected
government
purpose
property
thus
passed
either
national
state
government
private
ownership
becomes
part
common
mass
property
subject
common
burdens
distinctly
indicated
exemption
claimed
oil
corporation
denied
settled
rule
applied
texas
oil
gas
disposal
corporate
income
arose
purchased
obtained
passed
state
present
sale
status
title
matter
determination
laws
state
construed
applied
courts
present
cause
basis
saying
according
local
law
transaction
state
lessee
amounted
sale
distinction
cases
involving
sales
leases
made
seemed
sufficiently
apparent
group
oil
bass
decided
less
obvious
instrumentalities
either
state
federal
government
exempt
taxation
stated
terms
universal
application
repeatedly
held
agencies
either
government
immediately
directly
exercises
sovereign
powers
immune
taxing
power
metcalf
eddy
mitchell
opinion
gillespie
oklahoma
supra
often
referred
expression
accepted
principle
metcalf
eddy
mitchell
supra
jaybird
mining
weir
northwestern
mut
life
insurance
wisconsin
heiner
colonial
trust
shaw
oil
corporation
panhandle
oil
state
mississippi
ex
rel
knox
carpenter
shaw
willcuts
bunn
group
oil
bass
supra
indian
motorcycle
choteau
burnet
oklahoma
undertook
lease
public
lands
benefit
public
schools
exercised
function
strictly
governmental
character
consequently
south
carolina
ann
cas
much
relied
upon
point
essential
parts
plan
adopted
federal
constitution
accept
settled
doctrine
lay
tax
upon
governmental
instrumentalities
texas
white
wall
collector
day
wall
pollock
farmers
loan
trust
farmers
mechanics
sav
bank
minnesota
established
principle
constitutional
system
dual
government
instrumentalities
means
operations
whereby
exercises
governmental
powers
exempt
taxation
instrumentalities
means
operations
whereby
exert
governmental
powers
belonging
equally
exempt
taxation
indian
motorcycle
supra
government
sphere
order
preserve
dual
system
fact
must
given
practical
recognition
lease
respondent
instrumentality
state
purpose
carrying
duty
respect
public
schools
tax
income
lessee
arising
therefrom
amount
imposition
upon
lease
challenged
judgment
must
affirmed
affirmed
justice
stone
dissenting
think
judgment
reversed
gillespie
oklahoma
overruled
neither
stand
law
consistently
principles
recently
reaffirmed
group
oil
corporation
bass
state
texas
like
state
oklahoma
set
apart
portion
public
domain
educational
purposes
granted
oil
gas
leases
lands
differing
material
respect
oklahoma
lease
involved
case
royalties
received
state
leases
devoted
university
texas
oklahoma
devotes
income
derived
leases
public
schools
group
oil
corporation
bass
supra
decided
less
year
ago
notwithstanding
decision
gillespie
case
income
lessees
indian
oil
lands
taxed
oklahoma
upheld
right
national
government
assess
collect
tax
upon
income
received
lessee
one
texas
leases
sale
oil
produced
leased
land
pointed
texas
law
lessee
virtue
lease
became
owner
oil
underground
taxed
income
derived
sale
oil
property
upholding
tax
said
pages
sold
otherwise
disposed
government
either
state
national
order
raise
revenue
government
purposes
broad
sense
government
instrumentality
respect
neither
property
sale
sale
one
government
may
taxed
follow
property
hands
buyer
use
enjoyment
income
derives
also
tax
immune
new
brunswick
forbes
gracey
tucker
ferguson
wall
see
weston
charleston
pet
veazie
bank
fenno
wall
theoretically
tax
imposed
buyer
respect
purchased
property
may
effect
price
thus
remotely
indirectly
affect
selling
government
may
assume
property
subject
tax
sale
governmental
seller
generally
receive
less
favorable
price
known
advance
property
hands
later
owners
even
buyer
alone
taxed
remote
indirect
effects
upon
one
government
nondiscriminatory
tax
never
considered
adequate
grounds
thus
aiding
one
expense
taxing
power
see
willcuts
bunn
educational
films
ward
metcalf
eddy
mitchell
consistently
held
property
interest
completely
passed
government
purchaser
claim
immunity
taxation
respect
merely
government
owned
sale
effected
government
purpose
new
brunswick
supra
forbes
gracey
supra
tucker
ferguson
supra
see
gromer
standard
dredging
choctaw
mackey
central
pacific
california
union
railroad
peniston
wall
weston
charleston
supra
page
pet
ed
thus
passed
either
national
state
government
private
ownership
becomes
part
common
mass
property
subject
common
burdens
denial
either
government
power
tax
income
derived
order
insure
remote
indirect
antecedent
benefit
encroachment
sovereign
power
tax
justified
implied
constitutional
restriction
see
weston
charleston
supra
page
pet
ed
doctrine
thus
announced
new
one
fifty
years
long
decision
gillespie
case
definitely
decided
forbes
gracey
private
mining
claims
granted
government
public
lands
ores
minerals
derived
subject
state
taxation
deciding
group
oil
corporation
case
necessary
determine
whether
result
case
different
oil
sale
taxpayer
derived
income
become
severed
soil
whether
distinguishing
features
case
gillespie
case
enough
taxed
income
derived
lessee
sale
oil
title
lease
vested
severance
case
definitely
controlled
precedents
whose
avowed
principles
approved
concerned
lease
identical
involved
gillespie
case
comparison
texas
lease
unavoidable
find
distinction
substance
operation
effect
texas
leases
oklahoma
leases
gillespie
case
longer
followed
distinction
drawn
obvious
leasing
national
government
indian
oil
lands
oklahoma
private
lessees
benefit
indians
leasing
oklahoma
school
lands
like
fashion
benefit
schools
state
less
governmental
enterprises
leasing
texas
oil
lands
benefit
state
university
whatever
genesis
particular
public
duty
sovereignty
undertaken
perform
method
chosen
instruments
selected
performance
case
exercise
function
concededly
governmental
result
far
lessee
concerned
acquisition
certain
property
rights
exclusively
benefit
lessee
taxed
profits
derived
private
business
production
sale
oil
gas
property
said
identical
tax
thus
levied
effect
oklahoma
differing
texas
fact
fact
oklahoma
leases
lessees
acquire
ownership
oil
gas
severed
soil
sale
lessees
texas
leases
acquire
immediately
receipt
leases
presents
distinguishing
feature
acquire
private
rights
governmental
grant
exploitation
derived
income
upon
principles
consistently
applied
except
indian
oil
lease
cases
reiterated
group
oil
corporation
case
may
taxed
income
taxed
since
comparison
two
methods
disposing
state
assets
reveals
formal
differences
must
deal
irreconcilable
conflict
theories
upon
two
decisions
rest
one
gillespie
case
extends
doctrine
tax
immunity
beyond
case
income
private
business
enterprises
merely
property
used
business
acquired
sovereign
government
plies
proceeds
governmental
purpose
recent
case
decided
full
consideration
arguments
advanced
supporting
gillespie
case
restricted
immunity
property
sovereign
government
income
government
derives
plain
place
emphasis
orderly
administration
justice
rather
blind
adherence
conflicting
precedents
gillespie
case
must
overruled
true
ten
years
state
oklahoma
deprived
decision
case
taxes
upon
income
derived
private
business
lessees
indian
lands
state
reason
continue
deprived
national
government
denied
right
like
taxes
time
permitted
tax
income
lessees
texas
leases
interest
subserved
rigid
application
stare
decisis
superior
system
justice
based
considered
consistent
application
constitution
justice
brandeis
justice
roberts
justice
cardozo
join
opinion
justice
brandeis
dissenting
rule
gillespie
oklahoma
vast
private
incomes
given
immunity
state
federal
taxation
agree
justice
stone
case
wrongly
decided
frankly
overruled
merely
construe
strictly
doctrine
adequately
protect
public
revenues
compare
jaybird
mining
weir
stare
decisis
like
rule
res
judicata
universal
inexorable
command
rule
stare
decisis
though
one
tending
consistency
uniformity
decision
inflexible
whether
shall
followed
departed
question
entirely
within
discretion
called
upon
consider
question
decided
hertz
woodman
stare
decisis
usually
wise
policy
matters
important
applicable
rule
law
settled
settled
right
compare
national
bank
whitney
commonly
true
even
error
matter
serious
concern
provided
correction
legislation
cases
involving
fed
eral
constitution
correction
legislative
action
practically
impossible
often
overruled
earlier
decisions
bows
les
sons
experience
force
better
reasoning
recognizing
process
trial
error
fruitful
physical
sciences
appropriate
also
judicial
function
compare
trust
savings
hill
recently
overruled
several
leading
cases
concluded
permitted
exercise
powers
taxation
theretofore
repeatedly
sanctioned
cases
involving
federal
position
unlike
highest
england
policy
stare
decisis
formulated
strictly
applied
classes
cases
parliament
free
correct
judicial
error
remedy
may
promptly
invoked
reasons
refuse
follow
earlier
constitutional
decision
deems
erroneous
particularly
strong
question
presented
one
applying
distinguished
may
accurately
called
interpreting
constitution
cases
come
us
seldom
dispute
interpretation
provision
controversy
usually
application
existing
conditions
constitutional
limitation
strikingly
true
cases
due
process
clause
question
whether
statute
unreasonable
arbitrary
capricious
cases
equal
protection
clause
question
whether
reasonable
basis
classification
made
statute
cases
commerce
clause
question
whether
admitted
burden
laid
statute
upon
interstate
commerce
substantial
deemed
direct
issues
resemble
fundamentally
reasonable
care
negligence
cases
determination
ordinarily
left
verdict
jury
every
case
decision
first
instance
dependent
upon
determination
legal
parlance
called
fact
distinguished
declaration
rule
law
underlying
fact
found
legal
result
follows
inevitably
circumstance
decision
fact
made
instead
jury
allowed
obscure
real
character
issue
presented
case
bar
character
discussed
also
applicable
provision
law
beyond
dispute
confessedly
may
tax
interfere
substantially
functions
state
question
issue
whether
practical
matter
interfere
statute
includes
among
items
general
income
tax
laid
profits
derived
taxpayer
operating
state
school
lands
lease
question
resembles
closely
presented
decided
willcuts
bunn
examined
surrounding
facts
determine
whether
federal
tax
profits
sales
securities
deemed
practical
matter
lay
burden
exercise
state
borrowing
power
make
necessary
deny
federal
government
constitutional
authority
impose
tax
validity
tax
held
depends
upon
prospect
part
ordinary
investor
obtaining
profit
resale
obligations
important
element
inducing
acquisition
federal
tax
profits
common
profits
derived
sales
property
constitutes
substantial
interference
functions
state
governments
obviously
matter
determination
willcuts
bunn
although
made
highest
land
essence
matter
fact
similarly
question
whether
interfere
substantially
functions
state
government
permit
general
income
tax
include
profits
derived
lease
involves
primarily
determination
fact
decision
proposition
law
doctrine
res
judicata
demands
decision
made
highest
whether
determination
fact
declaration
rule
law
shall
accepted
final
disposition
particular
controversy
even
confessedly
wrong
decision
essence
merely
determination
fact
entitled
later
controversies
parties
sanction
policy
stare
decisis
accorded
decision
proposition
purely
law
may
decision
fact
rendered
upon
inadequate
presentation
existing
conditions
conditions
may
changed
meanwhile
compare
abie
state
bank
bryan
moreover
judgment
earlier
decision
may
influenced
prevailing
views
economic
social
policy
since
abandoned
cases
involving
constitutional
issues
character
discussed
must
order
reach
sound
conclusions
feel
free
bring
opinions
agreement
experience
facts
newly
ascertained
judicial
authority
may
chief
justice
taney
said
altogether
force
reasoning
supported
justice
stone
justice
roberts
join
opinion
footnotes
matters
deemed
important
occasionally
overruled
earlier
decisions
although
correction
might
secured
legislation
see
chicago
eastern
illinois
industrial
commission
illinois
overruling
erie
collins
erie
szary
gleason
seaboard
air
line
ry
part
overruling
friedlander
texas
pacific
ry
lee
chesapeake
ohio
ry
overruling
ex
parte
wisner
qualifying
moore
ann
cas
boston
store
american
graphophone
ann
cas
motion
picture
patents
universal
film
mfg
ann
cas
overruling
henry
dick
ann
cas
rosen
overruling
reid
compare
greer
jin
fuey
moy
olmstead
roberts
lewis
overruling
giles
little
kountze
omaha
hotel
overruling
stafford
union
bank
louisiana
phelps
overruling
shelton
collector
wall
hornbuckle
toombs
wall
overruling
orchard
hughes
wall
noonan
lee
black
dunphy
kleinschmidt
wall
mason
eldred
wall
effect
overruling
sheeby
mandeville
cranch
gazzam
phillips
overruling
brown
lessee
clements
vidal
girard
executors
qualifying
philadelphia
baptist
hart
executors
wheat
gordon
ogden
pet
overruling
wilson
daniel
dall
compare
brenham
bank
overruling
rogers
burlington
wall
mitchell
burlingham
wall
hudson
guestier
cranch
overruling
rose
himely
cranch
see
also
fairfield
county
gallatin
cases
cited
besides
cases
note
see
east
ohio
gas
tax
commission
overruling
pennsylvania
gas
public
service
commission
terral
burke
construction
overruling
doyle
continental
insurance
security
mutual
life
insurance
prewitt
ann
cas
pennsylvania
towers
part
overruling
lake
shore
michigan
southern
ry
smith
nice
overruling
heff
garland
washington
overruling
crain
ed
pollock
farmers
loan
trust
effect
overruling
hylton
dall
leisy
hardin
overruling
thurlow
massachusetts
leloup
port
mobile
overruling
osborne
mobile
wall
morgan
overruling
texas
white
wall
legal
tender
cases
wall
overruling
hepburn
griswold
wall
belfast
wall
overruling
part
allen
newberry
genesee
chief
fitzhugh
overruling
thomas
jefferson
wheat
steamboat
orleans
phoebus
pet
louisville
cincinnati
charleston
letson
overruling
commercial
rail
road
bank
slocomb
pet
cases
qualifying
bank
deveaux
cranch
compare
marshall
baltimore
ohio
turn
qualifying
letson
case
supra
compare
helson
kentucky
qualifying
crandall
nevada
wall
sonneborn
cureton
qualifying
texas
brown
bowman
continental
oil
standard
oil
graves
union
tank
line
wright
qualifying
pullman
pennsylvania
wheeler
sohmer
qualifying
buck
beach
ann
cas
compare
baldwin
missouri
home
telephone
telegraph
city
los
angeles
qualifying
barney
city
new
york
galveston
harrisburg
san
antonio
ry
texas
qualifying
maine
grand
trunk
ry
chapman
qualifying
runkle
new
orleans
city
lake
new
orleans
qualifying
gordon
appeal
tax
philadelphia
mail
pennsylvania
qualifying
state
tax
railway
gross
receipts
wall
wabash
louis
pacific
ry
illinois
qualifying
peik
chicago
northwestern
ry
continued
kilbourn
thompson
qualifying
anderson
dunn
wheat
see
also
discussion
city
new
york
miln
pet
passenger
cases
ficklen
shelby
county
taxing
district
crew
levick
pennsylvania
texas
transport
terminal
new
orleans
gulf
colorado
santa
fe
ry
texas
baltimore
ohio
southwestern
settle
movement
constitutional
interpretation
application
often
involving
less
striking
departures
doctrines
previously
established
takes
place
also
without
specific
overruling
qualification
earlier
cases
compare
example
allgeyer
louisiana
slaughter
house
cases
wall
tyson
theatre
ticket
offices
banton
munn
illinois
muller
oregon
ann
cas
bunting
oregon
ann
cas
lochner
new
york
ann
cas
compare
taney
passenger
cases
opinions
judicially
delivered
supposed
question
settled
far
question
upon
construction
constitution
regarded
closed
decision
however
object
revision
quite
willing
regarded
hereafter
law
opinion
upon
construction
constitution
always
open
discussion
supposed
founded
error
judicial
authority
hereafter
depend
altogether
force
reasoning
supported
see
also
miller
dissenting
washington
university
rouse
wall
full
respect
authority
former
decisions
belongs
teaching
habit
judges
trained
system
jurisprudence
think
may
questions
touching
powers
legislative
bodies
never
finally
closed
decisions
compare
field
barden
northern
pacific
important
right
upon
later
elaborate
consideration
cases
consistent
previous
declarations
doctrines
eventually
stand
bear
strictest
examination
test
experience
see
alpha
portland
cement
com
massachusetts
overruling
baltic
mining
massachusetts
farmers
loan
trust
minnesota
overruling
blackstone
miller
see
also
baldwin
missouri
beidler
south
carolina
tax
commission
first
national
bank
boston
state
maine
years
preceding
decision
farmers
loan
trust
minnesota
blackstone
miller
cited
approval
fifteen
times
compare
educational
films
ward
pacific
johnson
ed
decided
today
qualifying
macallen
massachusetts
policy
stare
decisis
may
appropriately
applied
constitutional
questions
arising
fundamental
laws
whose
constitution
may
easily
amended
action
following
decision
ives
south
buffalo
ry
ann
cas
shows
promptly
state
constitution
may
amended
correct
important
decision
deemed
wrong
see
frankfurter
landis
business
pp
two
eleventh
sixteenth
process
constitutional
amendment
successfully
resorted
nullify
decisions
see
chisholm
georgia
dall
pollock
farmers
loan
trust
required
eighteen
years
agitation
decision
pollock
case
secure
sixteenth
amendment
compare
london
street
tramways
london
county
council
stuart
bank
montreal
sup
see
arthur
goodhart
law
england
america
cornell
law
quarterly
williams
decisis
canadian
bar
review
see
frankfurter
landis
business
pp
arthur
machen
elasticity
constitution
harv
rev
henry
wolf
bikle
determination
questions
fact
affecting
constitutional
validity
legislative
action
harv
rev
roscoe
pound
theory
judicial
decision
harv
law
rev
ray
brown
process
law
police
power
harv
rev
legislation
health
personal
safety
harv
rev
percy
winfield
policy
english
common
law
harv
rev
see
charles
warren
history
vol
iii
pp