3 P. 3 | Idaho | 1884
This appeal has been submitted-upon briefs, without oral argument. The facts as shown by the record are that the Utah and Northern Eailway Company is a-corporation awning and operating the Utah and Northern Eailway, extending into and through the county of Oneida in this territory; that sixty-nine and eighteen one-hundrédths miles of said railway is within and upon the Fort Hall Indian reservation, a tract of land situated within the exterior boundaries of said Oneida county, but which, by an order of the President of the United States, dated July 30, 1869, in pursuance of a treaty with the eastern band of Shoshones and the Bannock tribe of Indians, concluded July 3, 1868, was set apart as a reservation for the Bannock Indians; that the respondent, being the assessor and ex-officio tax collector of said Oneida county for the year 1882, assessed plaintiff’s railroad and other property situated upon said reservation; that there was levied upon the railroad and property situated upon the reservation for the year .1882 a tax for territorial and county purposes of $4,478.42; that such tax not having been paid within the time required by law, the defendant, as tax collector, was proceeding to enforce and collect the same under the laws of the territory, by advertisement and sale of the property, when the plaintiff commenced this action to enjoin and restrain him therefrom; a temporary injunction was issued, which at the trial was by the judgment of the court dissolved and set aside, and the defendant also recovered judgment for costs. From that judgment the plaintiff appealed to this court.
The sole question presented for the consideration and decision of this court is whether or not the Fort Hall Indian reservation is a part of Idaho territory and of Oneida county. The act of Congress organizing the territory of Idaho, approved M'árch 3, 1863 (12 U. S. Stats. 808), includes within its ex
The proviso in the act creating the territories of Kansas and Nebraska, similar to that found in section 1 of our organic act above set forth, was several times considered and construed by the courts in Kansas.
In the case of McCracken v. Todd, 1 Kan. 148, taken by writ of error to the supreme court of Kansas, one of the questions presented was whether certain judicial proceedings which took place on the lands belonging to the Delaware Indians, when Kansas territory was organized, were not transacted without the territory, and therefore null and void. That court, after reciting the proviso, say: “This ground of objection calls for no comment by the court further than a statement that nowhere in any treaty with the Delaware Indians is there a pro» vision that the lands of that tribe shall not, without its consent, be included within the territorial limits of any state or territory. All the lands of that tribe, within the boundaries specifically described in the law referred to, were therefore included within the limits of the territory.” In the case of United States v. Ward, Woolw. 17, McCahon, 199, 1 Kan. 601, Fed. Cas. No. 16,639, the circuit court of the United States for Kansas, Miller, J., presiding, held that the state court, and not that of the United States, had jurisdiction to try and punish for the crime of murder committed upon the Kansas reservation, because the treaty with the Kansas Indians contained no provision excepting their reservation from the territorial limits or jurisdiction of any state or territory.
The lands embraced within the Fort Hall Indian reservation having been included within and made a part of the territory by section 1 of our organic act, passed March 3, 1863, we will next inquire whether those lands have since been withdrawn therefrom. If so, it must be because of some provision in the treaty between the United States and the eastern band of Shoshones and the Bannock tribe of Indians, concluded July 3, 1868, and of the executive order made in pursuance
The appellant relies for the reversal of the judgment in this case upon the decision of the supreme court of the United States in Harkness v. Hyde, 98 U. S. 476. That court there held that the territory embraced within the Fort Hall Indian reservation was “as much beyond the jurisdiction, legislative or judicial, of the government of Idaho as if it had been set apart within the limits of another country or of a foreign state,” which would certainly be conclusive in favor of the position assumed by the appellant but for the decision of the same court upon the question subsequently rendered in the case of Langford v. Monteith, 102 U. S. 145, which is relied upon by counsel for respondent. In the last case cited Mr. Justice Miller, delivering the opinion of the court, says: “The act of Congress of March 3, 1863, to provide a temporary government for the territory of Idaho (12 Stats. 808), contains a clause precisely similar to that admitting Kansas into the Union. This court, in Harkness v. Hyde, supra, relying upon
Our conclusion is that the railroad and property of the appellant is subject to taxation, notwithstanding its location and situation upon the Fort Hall Indian reservation.
The judgment of the district court is affirmed.