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question of their permanent withdrawal for addition to the Rocky Boy Reservation could be placed before Congress for consideration, as the act of March 3, 1927 (44 Stat. 1347), prohibits the permanent withdrawal of public domain land for Indian reservation purposes, except by act of Congress. Any rights established by bona fide settlers upon any of this land under the public-land laws prior to the temporary withdrawal thereof will not be affected by this legislation.

In view of the foregoing, I recommend that the enclosed draft of proposed bill be given favorable consideration. Sincerely yours,

HAROLD L. ICKES,

Secretary of the Interior.

A BILL To add certain public-domain land in Montana to the Rocky Boy Indian Reservation Be it enacted by the Senate and House of Representatives of the United States of America in Congress assembled, That approximately 557 acres of public domain land in the State of Montana, described as lots 2, 4, 6, and 8, section 25; lots 2, 4, 6, and 8, section 26; lots 2, 4, 6, and 8, section 27; lots 2, 3, and 4, section 28; lot 5 of section 29, township 28 north, range 15 east; lots 2, 4, 6, and 8, section 27; lots 2, 4, 6, and 8, section 28; lots 2, 4, 6, and 8, section 29; lots 5, 7, 9, and 11, section 30, township 28 north, range 16 east of the Montana meridian, in Montana, be, and the same are hereby, withdrawn from the public domain and added to the Rocky Boy Indian Reservation: Provided, That the rights and claims of bona fide settlers initiated under the public-land laws prior to January 6, 1934, shall not be affected by this Act.

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RESERVE CERTAIN PUBLIC-DOMAIN LANDS IN THE STATE OF UTAH FOR USE AND BENEFIT OF THE KANOSH BAND OF INDIANS, UTAH

MARCH 4 (calendar day, MARCH 12), 1935.-Ordered to be printed

Mr. Thomas of Oklahoma, from the Committee on Indian Affairs,

submitted the following

REPORT

[To accompany S. 380)

The Committee on Indian Affairs, to whom was referred the bill (S. 380) to reserve 80 acres on the public domain for the use and benefit of the Kanosh Band of Indians in the State of Utah, having considered the same, report thereon with the recommendation that it do pass without amendment.

This bill has the approval of the Secretary of the Interior, as set forth in the following letter, which is appended hereto and made a part of this report:

THE SECRETARY OF THE INTERIOR,

Washington, February 23, 1935. Hon. ELMER THOMAS, Chairman Committee on Indian Affairs,

United States Senate. MY DEAR MR. CHAIRMAN: Further reference is made to your letter of January 29, requesting a report on S. 380, a bill to reserve 80 acres on the public domain for the use and benefit of the Kanosh Band of Indians in the State of Utah.

The Kanosh Band is one of several scattered bands of nontreaty Indians of Utah. Several of the members of the band have received allotments on the public domain under the provisions of section 4 of the general allotment act of February 8, 1887 (24 Stat. L. 388), as amended. In order that the Indians would have sufficient land for the grazing of a few cattle and sheep, 920 acres of public domain adjacent to the allotments were reserved for them by the Act of February 11, 1929 (45 Stat. L. 1161). If S. 380 is enacted, it will add to the reserved area 80 acres, described as W/2 SW/4, section 10, township 23 south, range 5 west, Salt Lake meridian. This land was included in application for public-domain allotments filed many years ago by members of the band. The applications were rejected, but the Indians have always considered the land was theirs and have continued to use it.

There are now about 39 individuals in the Kanosh Band. The 80 acres proposed to be reserved for them is the only irrigable land available for their use. The members of the band have been using it in common and, therefore, if it is

reserved all will be benefited. None of their present allotted or reserved land is irrigable. If this tract should be lost to these Indians it would leave them without any lands which could be farmed.

The Commissioner of the General Land Office, under date of April 10, 1934, advised that the tract in question is shown by the records of that office to be vacant, unappropriated public land. In view of the foregoing, I recommend that S. 380 be enacted. Sincerely yours,

HAROLD L. ICKES,

Secretary of the Interior. O

74TH CONGRESS

1st Session

نم

SENATE

نہ

REPORT No. 310

FOR THE BENEFIT OF THE OMAHA AND WINNEBAGO

INDIANS OF NEBRASKA

MARCH 4 (calendar day, MARCH 12), 1935.-Ordered to be printed

Mr. Thomas of Oklahoma, from the Committee on Indian Affairs,

submitted the following

REPORT

[To accompany S. 612)

pass

The Committee on Indian Affairs, to whom was referred the bill (S. 612) to repeal the act of May 6, 1910 (36 Stat. L. 348), and sections 1 and 2 of the act approved December 30, 1916 (39 Stat. L. 865), having considered the same, report thereon with a recommendation that it do without amendment.

The reasons for the enactment of this bill are fully set forth in the following letter from the Secretary of the Interior requesting this legislation:

THE SECRETARY OF THE INTERIOR,

Washington, January, 9, 1935. The CHAIRMAN COMMITTEE ON INDIAN AFFAIRS,

United States Senate. MY DEAR MR. CHAIRMAN: There is transmitted herewith the draft of a proposed bill to repeal the act of May 6, 1910 (36 Stat. L. 348), and sections 1 and 2 of the act approved December 30, 1916 (39 Stat. L. 865).

By the act of May 6, 1910 (36 Stat. L. 348), Congress departed from its previous well-defined policy of exempting allotted Indian lands from taxation. This act terminated the tax exemption on those allotments which had been trustpatented to the Omaha Indians prior to the year 1885 and made them “subject to appraisement and assesment for purposes of taxation, and subject to taxation for local, school district, road district, county, and State purposes, as provided by the laws of the State of Nebraska now in force or to be hereafter enacted.” That act was amended and supplemented by the act of December 30, 1916 (39 Stat. L. 865). Therein Congress extended identical provisions to all Omaha allotments and likewise to all Winnebago allotments "upon which the 25-year trust period shall have expired, or shall expire, and which trust period shall have been or shall be extended as provided by law.'

There are now no allotments on the Omaha Reservation, and none on the Winnebago Reservation made under the 1887 act which are not subject to the act of December 30, 1916, but there are still tax-exempt on the Winnebago Reservation all unsold allotments made under the Act of February 21, 1863

8. Repts., 74-1, vol. 1-23

(12 Stat. L., 658). These are held under patents in fee "without the right of alienation.”

The acts providing for the taxation of Omaha and Winnebago allotments are unsatisfactory in their operation. No allowance is made for money appropriated annually by Congress for the purpose of caring for the education, training, etc., of the Omaha and Winnebago Indians. Further, since the passage of the acts of May 6, 1910, and December 30, 1916, conditions with respect to the title of the Omaha and Winnebago lands have changed materially. Large areas have passed into white ownership, or have been fee patented to Indians. Such lands are taxable under the general laws of the State of Nebraska. This situation coupled with the fact that the Federal Government annually expends considerable money for the benefit of the Winnebago and Omaha Indians eliminates any real necessity for the assessment and collection of taxes under the provisions of the acts in question.

The principles of uniformity and equality in matters of taxation require that where people are divided into classes for the purpose of taxation such division shall be reasonable and founded upon a real distinction and not merely arbitrary and capricious. By virtue of the acts of May 6, 1910, and December 30, 1916, a small group of Indians are selected from among numerous other groups, similarly situated, and required to pay taxes upon their allotted lands. No similar legislation affecting other groups of Indians is in effect. The Winnebago and Omaha Indians have generally been looked upon as some of our most progressively minded Indians who take pride in their being so recognized. They are not averse to bearing a portion of the public burden in consideration for the benefits coming to their community but they do object, and with good reason, to the inequality resulting from the carrying out of the provisions of the acts of May 6, 1910, and December 30, 1916.

It is believed that a solution of the problem confronting the various States in caring for the Indians and securing adequate compensation therefor will be found in the development of a cooperative relationship between the Federal and State Governments in matters pertaining to Indian affairs. Authorization for such cooperation will be found in the State cooperation bill recently enacted into law, Public 167, Seventy-third Congress, approved April 16, 1934. Legislation such as that embodied in the acts of May 6, 1910, and December 30, 1916, being merely piecemeal, can never be satisfactory.

It would be greatly in the interest of the Indians concerned if the act of May 6, 1910 (36 Stat. L. 348), and sections 1 and 2 of the act of December 30, 1916 (39 Stat. L. 865), were repealed. I therefore recommend that the enclosed draft of proposed bill be given favorable consideration. Sincerely yours,

HAROLD L. ICKES,

Secretary of the Interior. O

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