A suit to enjoin collection of a tax as violative of treaties
between the United States and the Chickasaw Indians and of certain
Acts of Congress was dismissed by the state court upon the ground
that there was a plain, adequate, and exclusive remedy at law by
paying the tax under protest and suing for its recovery.
Held that this Court had no jurisdiction to review, as the
judgment was put upon an independent, non-federal ground adequate
to sustain it. P.
277 U. S.
303.
Certiorari to
124 Okla. 256
dismissed.
MR. JUSTICE SANFORD delivered the opinion of the Court.
McCoy, the petitioner, a Chickasaw Indian of one-fourth blood,
brought this suit in equity in a state court
Page 277 U. S. 303
of Oklahoma to enjoin the collection of a gross production tax
on his one-eighth royalty interest in the oil produced under a
lease of land patented to him as his homestead and surplus
allotments from which all restrictions on alienation and
incumbrance had been removed, claiming that this tax on his royalty
share in the oil was in violation of the treaties between the
United States and the Chickasaw Indians and the Acts of Congress
relating thereto. The court dismissed the suit on motion for want
of equity, and this was affirmed by the Supreme Court of Oklahoma,
without consideration of the federal question, on the ground that,
under §§ 9971 and 9973 of the Compiled Oklahoma Statutes
1921, the petitioner had a plain, adequate, and exclusive remedy at
law by paying the tax under protest and suing for its recovery.
McCoy v. Childers, 124 Okl. 256.
It is settled law that a judgment of a state court which is put
upon a nonfederal ground, independent of the federal question
involved and broad enough to sustain the judgment, cannot be
reviewed by this Court unless the nonfederal ground is so plainly
unfounded that it may be regarded as essentially arbitrary, or a
mere device to prevent the review of a decision upon the federal
question.
Leathe v. Thomas, 207 U. S.
93,
207 U. S. 99;
Vandalia Railroad v. Indiana, 207 U.
S. 359,
207 U. S. 367;
Enterprise Irrig. Dist. v. Canal Co., 243 U.
S. 157,
243 U. S. 164;
Ward v. Love County, 253 U. S. 17,
253 U. S. 22,
and cases therein cited.
Here, the nonfederal ground upon which the Oklahoma court based
its decision -- namely, that, under the Oklahoma statutes, the
petitioner had a plain, adequate, and exclusive remedy at law --
was based on its earlier decision in
Black v. Geissler, 59
Okl. 335. It is in harmony with the decisions of this Court
relating to similar statutes of other states.
Tennessee v.
Sneed, 96 U. S. 69,
96 U. S. 75 ;
Shelton v. Platt, 139 U. S. 591,
139 U. S. 595;
Indiana
Mfg.
Page 277 U. S. 304
Co. v. Koehne, 188 U. S. 681,
188 U. S. 686;
Raymond v. Chicago Traction Co., 207 U. S.
20,
207 U. S. 39;
Singer Sewing Mach. Co. v. Benedict, 229 U.
S. 481,
229 U. S. 487;
Union P. R. Co. v. Board of Comm'rs of Weld County,
247 U. S. 282,
247 U. S. 285.
And no intent to evade the federal question is indicated.
We are without authority to determine the federal right claimed
by the petitioner. And the writ of certiorari is
Dismissed for want of jurisdiction.