Bey v. State of Indiana

Dist. Ct. did not err in dismissing for failure to state cause of action plaintiff’s action seeking to enjoin state and county officials from taxing plaintiff’s real estate, where plaintiff alleged that he was exempt from such taxation based on his status as “Aboriginal Indigenous Moorish-American.” Ct. rejected plaintiff’s claim that he is “sovereign citizen,” and thus could not be lawfully taxed by Indiana or its subdivisions in absence of contract between them and him.