Pp. 171-173. 206 Okla. 527, 244 P.2d 1137, reversed and remanded. Respondent sued in an Oklahoma state court to enjoin state taxation of her undivided interest in a trust patent for land issued to her deceased Indian husband. Without determining whether the widow was an Indian, the trial court held that the interest was not taxable, and the Supreme Court of Oklahoma affirmed. 206 Okla. 527, 244 P.2d 1137. This Court granted certiorari. 344 U.S. 812. Reversed and remanded, p. 173.

In a former opinion this court affirmed, upon construction of the general Allotment Act of February 8, 1887, 24 Stat. 389, and, particularly, sec. 5 of that Act. Bailess v. Paukune, 206 Okla. 527, 244 P.2d 1137. In that decision we quoted the statute and stated the facts.

Defendants contend that the restrictions placed upon the alienation of Kaw Indian allotments run with the land into the hands of any and all heirs regardless of whether they are Kaw Indians or not, citing Take v. Miller, 139 Okla. 115, 281 P. 576, U.S. v. Reily, 290 U.S. 33, 54 S.Ct. 41, 78 L.Ed. 154, and other cases which involved lands allotted to members of the Five Civilized Tribes and portions of Indian allotments inherited by persons who were members of the same tribe as the allottee, or of some other tribe. We have examined all of these cases but the only one of them that could conceivably give support to defendants' position is Bailess v. Paukune, 206 Okla. 527, 244 P.2d 1137, wherein this court refused to apply the principle enunciated in the Levindale Zinc Mining case, because the Osages, one of whose allotments was involved, were expressly excepted from the General Allotment Act. Since the issues were joined in this appeal, however, this Court's decision in the Bailess case has been reversed by the U.S. Supreme Court in an opinion showing that the fact that the heir is a non-Indian is the decisive one rather than whether the allotment is one of a tribe excepted from or included in the General Allotment Act. See Bailess v. Paukune, 344 U.S. 171, 73 S.Ct. 198, 97 L.Ed. 197.