William Langer



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This letter dated July 5, 1956, from United States (US) Senator William Langer to Three Affiliated Tribes Tribal Chairperson Martin Cross, directs Cross's attention to the recent US Supreme Court decision on Squire v. Capoeman which concerns the taxability of produce from allotted land on indigenous reservations. The Court ruled that Indigenous people are protected from income tax payments on the produce because of treaties, trust patents, and the US Allotment Act. Langer anticipates that the US Internal Revenue Service will release a statement holding that Indigenous people are not subject to income taxation on proceeds from the sales of crops, timber, or other fruits of the land from allotted land on Reservations.

A handwritten note on the letter reads, "Cross, Martin."

See also:

An Act to Provide for the Allotment of Lands in Severalty to Indians on the Various Reservations (The Allotment Act/Dawes Act)

Date of Work



US Supreme Court, ruling, Squire v. Capoeman, taxation, income tax, Reservations, sale, produce, fruit, timber, treaty, trust patent, allotment, Allotment Act

Organizations Referenced

Mandan Hidatsa and Arikara Nation, the Three Affiliated Tribes of the Fort Berthold Reservation, Mandan, Nueta, Hidatsa, Arikara, Sahnish, US Internal Revenue Service, IRS, US Supreme Court, US Bureau of Indian Affairs

People Referenced

Martin Cross, William Langer


Political History | United States History

Letter from Senator Langer to Martin Cross Regarding the US Supreme Court Case Squire v. Capoeman, July 5, 1956