It is for the legislative branch of the government to say when these Indians shall cease to be dependent and assume the responsibilities attaching to citizenship. That is a political question, which the courts may not determine. We can only deal with the case as it exists under the legislation of Congress

More immediately it stems from the later ruling that allotted Indian lands held in trust by the United States were "an instrumentality employed by the United States for the benefit and control of this dependent race," and so were immune from state taxation.

—the US Supreme Court held that the permanent improvements on an allotment issued under the General Allotment Act of 1887 (Dawes Act), 24 Stat. 389 (codified at 25 USC §§ 331-34, 336, 339, 341-42, 348-49, 381), could not be taxed by Roberts County in the State of South Dakota.

"No authority exists for the state to tax lands which are held in trust by the United States for the purpose of carrying out its policy in reference to these Indians."

That Congress has full power to legislate concerning the tribal property of the Indians has been frequently affirmed.

Rickert first held that state and local governments had no power to tax the land itself because it was owned by the federal government.

And the Supreme Court emphasized that this responsibility for Indian welfare imbued the federal government with immense power at the expense of the states.

—this Court decided that improvements made upon lands to which the United States held title but which were put in possession of Indians for their benefit remained immune from taxation and that cattle, horses, and chattels purchased with the money of the Government and "put into the hands of the Indians to be used in execution of the purpose of the Government in …

—we sustained the right of the government to protect the lands thus allotted and patented from any encumbrance of state taxation.

In this way, Congress has designed the trust relationship to serve the interests of the United States as well as to benefit the Indian tribes.