There is nothing on the face of the complaint above set forth to show either the existence of any question involving the construction or application of the Federal Constitution, or that the constitutionality of any law of the United States, or the validity or construction of any treaty made under its authority, was drawn in question. This must appear in the complaint by the statement in legal and logical form, such as good pleading requires. Arbuckle v. Blackburn, 191 U.S. 405, 413, 48 L. ed. 239, 241, 24 Sup.Ct.Rep. 148; Spencer v. Duplan Silk Co. 191 U.S. 526, 530, 48 L. ed. 287, 290, 24 Sup.Ct.Rep. 174. It must appear that the suit really and substantially involves a controversy of such a character. This pleading seems simply to be a claim that the plaintiff is exempt from taxation on the cattle which it owns, because it is an institution of purely public charity; and it would seem from that fact that it was claiming such exemption under some act of the state of Montana, and that its right to recover back these taxes depended upon a statute of that state. There is no provision in the Federal Constitution, neither is there any Federal law, nor any treaty between the United States and the Indians, that is referred to in the complaint, and it is not averred therein that the claim of the plaintiff to be exempt from taxation is founded upon any constitutional provision or law or treaty of the United States. It cannot be assumed, from any averment in the complaint, that the alleged right of a private owner of property to be exempt from taxation thereon, because it was devoted to purposes of charity among the Indians, was founded upon any Federal ground. On the contrary, it would seem to be plain that it was based upon some statute of the state wherein the tax was imposed and collected, which exempted from state taxation property wholly devoted to charity. The case is, therefore, not one which, from the subject-matter of the controversy, is apparently and in its essence of a Federal nature, or one that involved any of the foregoing questions of Federal right. Swafford v. Templeton, 185 U.S. 487, 46 L. ed. 1005, 22 Sup. Ct. Rep. 783.
But it is now urged that the entire beneficial use or ownership of the property taxed is in tribal Indians, and that it is, therefore, not subject to taxation by or under state authority; also that the property is made use of by the Federal government, and that it is one of the means and instrumentalities adopted by it through which it carries out its governmental purposes; and such property is, therefore, not subject to be taxed by the state.