The United States Supreme Court case, UNITED STATES v. BOARD OF COUNTY COMMISSIONERS OF OSAGE COUNTY, OKLAHOMA, et al., 1919 revolved around the issue of taxation on lands allotted to members of the Osage Indian Tribe in Oklahoma. The U.S government sued the Board of County Commissioners of Osage County for imposing taxes on these lands which were held under trust by the federal government for benefit of tribe members. The court ruled that while generally states have no jurisdiction over tribal lands or property held in trust by federal government for Native Americans, this particular situation was different because Congress had passed a law specifically allowing allotment holders to lease their land and receive income from it - effectively treating them as private property owners rather than beneficiaries under a trust arrangement. Therefore, according to this ruling, such properties could be subjected to state and local taxation without violating any constitutional protections afforded to Native American tribes.

The dissenting opinion in the case of United States v. Board of County Commissioners of Osage County, Oklahoma argued that the majority's decision to allow federal taxation on oil and gas leases from Native American lands was incorrect. The dissenters believed that this ruling violated previous treaties between the U.S government and Native American tribes which exempted tribal lands from taxation. They contended that these treaties should be honored as they were made in good faith at a time when tribes had little power or representation within the government system. Furthermore, they expressed concern over potential negative impacts on tribal economies due to increased financial burdens imposed by such taxes, arguing it could lead to further economic marginalization for already disadvantaged groups.