by John Marshall Harlan

“ The people of a state give to their government a right of taxing themselves and their property at its discretion. But the means employed by the government of the Union are not given by the people of a particular state, but by the people of all the states; and being given by all, for the benefit of all, should be subjected to that government only which belongs to all. All subjects over which the sovereign power of a state extends are objects of taxation; but those over which it does not extend are, upon the soundest principles, exempt from taxation. ”

“ It is manifest that no proceedings at law can be prompt and efficacious for the protection of the rights of the government, and that adequate relief can only be had in a court of equity, which, by a comprehensive decree, can finally determine once for all the question of the validity of the assessment and taxation in question, and thus give security against any action upon the part of the local authorities tending to interfere with the complete control, not only of the Indians by the government, but of the property supplied to them by the government and in use on the allotted lands. ”

“ And when the state comes to declare, in its Constitution, what taxes it shall not be precluded from imposing, the provision is that it shall not be precluded from taxing, as other lands, 'any lands owned or held by any Indian who has severed his tribal relation, and has obtained from the United States, or from any person, a title thereto by patent or other grant.' [S. D. Const. art. 22, subd. 2.] The patent or grant here referred to is the final patent or grant which invests the patentee or grantee with the title in fee, that is, with absolute ownership. ”