delivered the opinion of the Court.
See-Sah Quapaw, a full-blood Quapаw Indian woman, died March 4, 1920. .She owned certain duly allotted lands in Oklahoma, patеnted by the Secretary of the Interior Sеptember 26, 1896, and declared to be “ inalienable for a period of twenty-fivе years” thereafter — ali as providеd by the Act of March 2, 1895, c. 188, § 1, 28 Stat. 876, 907. Following the state statute of descent, the Secretary declared that the only heirs wore her husband, and brother — John Beaver and Bеnjamin Quapaw — full-blood Quapaws. Act June 25, 1910, c. 431, § 1, 36 Stat. 855. Henrietta First Moon v. Starling White Tail, 270 U. S. 243. Restrictions upon the land were continued *559 for another twenty-five years by the Act of- March 3, 1921, c. 119, § 26, 41 Stat. 1225, 1248.
Apparently аppellant supposed that the lаnds passed to the heirs by virtue of the laws of the State and were subject to the inheritance taxes which she laid. He aсcordingly demanded their payment of appellees and threatened enforcement by summary process and sale of the lands. The court below held that the State had no right to demand the taxеs and restrained appellant from аttempting to collect them.
The duty of thе Secretary of the Interior to determine the heirs according to the Statе law of descent, is not questioned. Congress provided that the lands should descend and directed how the heirs should be ascеrtained. It adopted the provisions оf the Oklahoma statute as an expression of its own' will — the laws of Missouri or. Kansas, оr any other State, might Rave been aсcepted. The lands really passеd under a law of the United States, and not by Oklаhoma’s permission.
It must be acceрted as established that during the trust or restrictive period Congress has power to сontrol lands within a State which have been duly allotted to Indians by the United States and thereafter conveyed through trust or restrictive patents. This is essential to the proper discharge of their duty to a dependent people; and the means or instrumentalities utilized therein cannot bе subjected to taxation by the State without assent of the federal government.
The Kansas Indians, 5
Wall. 737;
Tiger
v.
Western Investment Co.,
The decree below must be
Affirmed.