RELIEVE RESTRICTED INDIANS IN THE FIVE CIVILIZED TRIBES JANUARY 29, 1931.-Referred to the House Calendar and ordered to be printed Mr. O'CONNOR of Oklahoma, from the Committee on Indian Affairs, submitted the following REPORT [To accompany H. R. 15263] The Committee on Indian Affairs, to whom was referred the bill (H. R. 15263) to relieve restricted Indians in the Five Civilized Tribes whose nontaxable lands are required for State, county, or municipal improvements, having considered the same, report thereon with a recommendation that it do pass with the following amendment: Strike out all after the enacting clause and insert in lieu thereof the following: That whenever any nontaxable land of a restricted Indian of the Five Civilized Tribes is sold to the State of Oklahoma, or to any county or municipality therein, for public-improvement purposes, or is acquired, under existing law, by said State, county, or municipality for condemnation or other proceedings by such public purposes, the money received for said land may, in the discretion and with the approval of the Secretary of the Interior, be reinvested in other lands selected by said Indian and such land so selected and purchased shall be restricted as to alienation, lease, or incumbrance, and nontaxable in the same quantity and upon the same terms and conditions as the nontaxable lands of said Indian sold to or acquired by the State, county, or municipality for public-improvement purposes. Under existing law the restricted allotted lands of Indians of the Five Civilized Tribes are tax exempt while restricted. It is the purpose of this measure to provide that whenever any nontaxable land of a restricted Indian of the Five Civilized Tribes is sold for State, county, or municipal purposes, the proceeds of the sale may be reinvested in other lands selected by said Indian, and that the lands so selected and purchased for the Indian shall be nontaxable in the same quantity and upon the same terms and conditions as the nontaxable land of said Indian sold for State, county, or municipal improvements. 1926 (44 Stat. 203), and other later and similar acts authorizing disposal of surplus real estate of the War Department. The Comptroller General of the United States, whose decisions are binding on accounting officers of the Government, held, under date of February 28, 1928, that the employment of appraisers was not authorized in cases of sales under the acts of July 9, 1918, supra, and July 11, 1919, supra, for the reason, as stated by him, that said acts did not specifically require that appraisals be made. (c) There are now two vouchers of the American Appraisal Co., aggregating $2,000, which can not be paid in view of the decision of the Comptroller referred to above. The vouchers cover services rendered in appraising the Peter Lyall plant, Montreal, Canada, and the Long Island Air Reserve Depot, New York, both of which properties were sold under authority given in the act of July 9, 1918, supra. Further information will be furnished should your committee so desire and suitable witnesses will be designated to appear should hearing be held. A similar request has been forwarded to the chairman of the Committee on Military Affairs of the Senate. Sincerely yours, RELIEVE RESTRICTED INDIANS IN THE FIVE CIVILIZED TRIBES JANUARY 29, 1931.-Referred to the House Calendar and ordered to be printed Mr. O'CONNOR of Oklahoma, from the Committee on Indian Affairs, submitted the following REPORT [To accompany H. R. 15263] The Committee on Indian Affairs, to whom was referred the bill (H. R. 15263) to relieve restricted Indians in the Five Civilized Tribes whose nontaxable lands are required for State, county, or municipal improvements, having considered the same, report thereon with a recommendation that it do pass with the following amendment: Strike out all after the enacting clause and insert in lieu thereof the following: That whenever any nontaxable land of a restricted Indian of the Five Civilized Tribes is sold to the State of Oklahoma, or to any county or municipality therein, for public-improvement purposes, or is acquired, under existing law, by said State, county, or municipality for condemnation or other proceedings by such public purposes, the money received for said land may, in the discretion and with the approval of the Secretary of the Interior, be reinvested in other lands selected by said Indian and such land so selected and purchased shall be restricted as to alienation, lease, or incumbrance, and nontaxable in the same quantity and upon the same terms and conditions as the nontaxable lands of said Indian sold to or acquired by the State, county, or municipality for public-improvement purposes. Under existing law the restricted allotted lands of Indians of the Five Civilized Tribes are tax exempt while restricted. It is the purpose of this measure to provide that whenever any nontaxable of a restricted Indian of the Five Civilized Tribes is sold for State, county, or municipal purposes, the proceeds of the sale may be reinvested in other lands selected by said Indian, and that the lands so selected and purchased for the Indian shall be nontaxable in the same quantity and upon the same terms and conditions as the nontaxable land of said Indian sold for State, county, or municipal improvements. The Secretary of the Interior is favorably inclined toward this legislation as indicated by the following letter, and accompanying memorandum of the Commissioner of Indian Affairs: DEPARTMENT OF THE INTERIOR, Hon. SCOTT LEAVITT, Chairman Committee on Indian Affairs, House of Representatives. DEAR MR. CHAIRMAN: In response to your request of January 6 for a report on H. R. 15263, which would relieve certain restricted Indians of the Five Civilized Tribes, I transmit herewith a memorandum that has been submitted by Commissioner Rhoads of the Indian Service. After a review of the proposed measure, I agree with Commissioner Rhoads. Very truly yours, RAY LYMAN WILBUR, Secretary. Memorandum for the Secretary. DEPARTMENT OF THE INTERIOR, Reference is herein made to H. R. 15263, entitled "A bill to relieve restricted Indians in the Five Civilized Tribes whose nontaxable lands are required for State, county, or municipal improvements," and to the request of January 6, 1931, of Hon. Scott Leavitt, chairman of the Committee on Indian Affairs, House of Representatives, for a report thereon. The purpose of the bill is to provide that whenever any nontaxable land of a restricted Indian of the Five Civilized Tribes is sold for State, county, or municipal public improvement purposes, the money received for said land may be reinvested in other lands selected by said Indian, and that such lands so selected and purchased shall be nontaxable in the same quantity and upon the same terms and conditions as the nontaxable lands of said Indian sold for State, county, or municipal improvements. Under existing law, the restricted allotted lands of Indians of the Five Civilized Tribes are tax exempt while restricted. Relative to the allotments of land to the enrolled members of the Five Civilized Tribes in Oklahoma, reference is made to the agreement of the United States with the Seminole Nation contained in the act of Congress approved July 1, 1898 (30 Stat. L. 567), and the supplemental agreement with the Seminole Nation set forth in the act of Congress approved June 12, 1900 (31 Stat. L. 500); the agreement with the Choctaw and Chickasaw Nations contained in section 29 of the act of Congress approved June 28, 1898 (30 Stat. L. 495), and supplemental agreement with the Choctaw and Chickasaw Nations contained in the act of Congress approved July 1, 1902 (32 Stat. L. 641); the agreement with the Cherokee Nation, contained in the act of Congress approved July 1, 1902 (32 Stat. L. 716); the agreement with the Creek Nation, contained in the act of Congress approved March 1, 1901 (31 Stat. L. 861), and the supplemental agreement with the Creek Nation set forth in the act of Congress approved June 30, 1902 (30 Stat. L. 500); the act of Congress approved March 3, 1905 (33 Stat. L. 1048), and the act of Congress approved April 26, 1906 (34 Stat. L. 137). These agreements set forth in the above-mentioned acts of Congress, under which the tribal lands were allotted in severalty to the enrolled members of the Five Civilized Tribes, contained certain restrictions against alienation or incumbrance of the allotted lands. The agreements also contained provisions relating to the nontaxability, for certain periods of time, of the allotments or parts of allotments. Relative to extensions and modifications as to the restrictions and tax exemptions, reference is herein made to the acts of Congress of April 21, 1904 (33 Stat. L. 189-204), April 26, 1906 (34 Stat. L. 137–144), May 27, 1908 (35 Stat. L. 312), and the act of May 10, 1928 (45 Stat. L. 495), as amended by the act of May 24, 1928 (45 Stat. L. 733). By the act of May 10, 1928, as amended by the act of May 24, 1928, the restrictions against alienation and incumbrance were extended for a period of 25 years from April 26, 1931, with certain modifications. By section 4 of said amended act of May 10, 1928, it is provided that on and after April 26, 1931, the allotted, inherited, and devised restricted lands of each Indian of the Five Civilized Tribes in excess of 160 acres shall be subject to taxation by the State of Oklahoma under and in accordance with the laws of that State and in all respects as unrestricted and other lands, and that the land, not exceeding 160 acres, to be designated for tax exemption, shall remain tax exempt for the extended period of restrictions and while the land remains restricted as to alienation, lease, or incumbrance. Under existing law, the Secretary of the Interior may remove the restrictions, wholly or in part, under such rules and regulations concerning terms of sale and disposal of the proceeds for the benefit of the respective Indians as he may prescribe, and may, upon application or request of the Indian, purchase with the proceeds other land for the Indian. The land so purchased with the proceeds of the allotment sale may be made restricted against alienation, lease, or incumbrance by the Indian for whom purchased, but can not be made tax exempt. In this connection, reference is herein made to the cases of the United States v. Gray (284 Fed. 103) and United States v. Ransom (284 Fed. 108); Shaw v. Oil Corporation (276 U. S. 575). As hereinabove indicated, the purpose of H. R. 15263 is to provide that whenever any nontaxable land of a restricted Indian of the Five Civilized Tribes is sold for State, county, or municipal public improvement purposes, the proceeds of the sale may be reinvested in other lands selected by said Indian, and that the lands so selected and purchased for the Indian shall be nontaxable in the same quantity and upon the same terms and conditions as the nontaxable land of said Indian sold for State, county, or municipal improvements. The Indian Office sees no objection to the purpose of H. R. 15263. It is suggested, however, that the bill be amended by substituting in lieu of lines 3 to to 10, inclusive thereof, the following: "That whenever any nontaxable land of a restricted Indian of the Five Civilized Tribes is sold to the State of Oklahoma, or to any county or municipality therein, for public improvement purposes, or is acquired, under existing law, by said State, county, or municipality by condemnation or other proceedings for such public purposes, the money received for said land may, in the discretion and with the approval of the Secretary of the Interior, be reinvested in other lands selected by said Indian and such land so selected and purchased shall be restricted as to alienation, lease, or incumbrance, and nontaxable in the same quantity and upon the same terms and conditions as the nontaxable lands of said Indian sold to or acquired by the State, county, or municipality for public improvement purposes." The Indian Office recommends the enactment of the bill, if amended as suggested herein. C. J. RHOADS, Commissioner. |