§ 1053 TITLE 25—INDIANS Page 350

against the United States in Docket Numbered

240 together with the interest accrued thereon

and to pro rate such funds among those persons

whose names appear on the roll prepared pursuant to section 1051 of this title. The Secretary

shall distribute shares payable to living persons

enrolled pursuant to section 1051 of this title

and shares payable to the heirs and legatees of

deceased persons enrolled pursuant to section

1051 of this title according to such rules and regulations as he may prescribe.

(Pub. L. 88–506, §2, Aug. 30, 1964, 78 Stat. 639.)

REFERENCES IN TEXT

Act of May 17, 1963, referred to in text, is Pub. L.

88–25, May 17, 1963, 77 Stat. 43. That portion of the act

which appropriated the funds referred to was not classified to the Code.

The Indian Claims Commission, referred to in text,

terminated Sept. 30, 1978. See Codification note set out

under former section 70 et seq. of this title.

§ 1053. Taxes

The funds distributed in accordance with this

subchapter shall not be subject to the Federal or

State income tax.

(Pub. L. 88–506, §3, Aug. 30, 1964, 78 Stat. 639.)

§ 1054. Costs

Any costs incurred by the Secretary in the

preparation of the rolls and in the distribution

of payment of pro rata shares in accordance

with the provisions of this subchapter shall be

paid by appropriate withdrawals from the judgment fund.

(Pub. L. 88–506, §4, Aug. 30, 1964, 78 Stat. 639.)

§ 1055. Rules and regulations

The Secretary of the Interior is authorized to

prescribe rules and regulations to carry out the

provisions of this subchapter.

(Pub. L. 88–506, §5, Aug. 30, 1964, 78 Stat. 639.)

SUBCHAPTER LI—CONFEDERATED TRIBES

OF THE COLVILLE RESERVATION: DISTRIBUTION OF JUDGMENT FUND

§ 1071. Per capita payments to enrolled tribal

members; tax exemption

The funds on deposit in the Treasury of the

United States to the credit of the Colville Tribe,

San Poeils-Nespelem Tribe, Okanogan Tribe,

Methow Tribe, and Lake Tribe (certain constituent groups of the Confederated Tribes of the

Colville Reservation) that were appropriated to

pay a judgment of the Indian Claims Commission dated March 1, 1960, in docket numbered

181, and the funds which may be deposited in the

Treasury of the United States to the credit of

the said constituent groups or any other constituent groups of the Confederated Tribes of

the Colville Reservation to pay any judgments

arising out of claims presently pending before

the Indian Claims Commission and the interest

on said judgments, after payment of attorney

fees and expenses, shall be credited to the account of the Confederated Tribes of the Colville

Reservation and the Secretary of the Interior is

authorized and directed to make a per capita

distribution from such funds of $350, to the extent that such funds are available, to each enrolled member of the Confederated Tribes of the

Colville Reservation. Any part of such funds distributed per capita to the members of the tribes

shall not be subject to Federal or State income

tax.

(Pub. L. 88–551, Aug. 31, 1964, 78 Stat. 755.)

REFERENCES IN TEXT

The Indian Claims Commission, referred to in text,

terminated Sept. 30, 1978. See Codification note set out

under former section 70 et seq. of this title.

CODIFICATION

Section was not enacted as part of Pub. L. 92–244,

Mar. 9, 1972, 86 Stat. 56, which comprises this subchapter.

LITIGATION WITH YAKIMA TRIBES OF INDIANS OF THE

YAKIMA RESERVATION

Authority to commence or defend in the United

States Court of Claims an action to determine claims

against judgment fund, see sections 609 and 609a of this

title.

§ 1072. Per capita distribution; limitation of $950

per share

The funds deposited to the credit of the Confederated Tribes of the Colville Reservation to

pay a judgment arising out of proceedings before

the Indian Claims Commission in docket numbered 178 and the funds appropriated by the Act

of July 6, 1970 (84 Stat. 376), to pay a judgment

in favor of the Confederated Tribes of the

Colville Reservation, and others, in Indian

Claims Commission docket numbered 179, and

apportioned to the Confederated Tribes under

the Act of April 24, 1961 (75 Stat. 45), and interest thereon, after payment of attorney fees and

other litigation expenses, shall be distributed on

a per capita basis, each share amounting to not

more than $950, to the extent such funds are

available, to each person born on or prior to and

living on March 9, 1972, who meets the requirements for membership in the Confederated

Tribes of the Colville Reservation. The remaining balance of such funds, and the interest

thereon, shall be combined and distributed with

any other tribal funds that may hereafter become available for per capita distribution.

(Pub. L. 92–244, §1, Mar. 9, 1972, 86 Stat. 56.)

REFERENCES IN TEXT

Act of July 6, 1970, referred to in text, is act July 6,

1970, Pub. L. 91–305 84 Stat. 376, which was not classified

to the Code.

Act of April 24, 1961, referred to in text, is act Apr. 24,

1961, Pub. L. 87–24 75 Stat. 45, which was not classified

to the Code.

The Indian Claims Commission, referred to in text,

terminated Sept. 30, 1978. See Codification note set out

under former section 70 et seq. of this title.

§ 1073. Tax exemption; payments to minors and

persons under legal disabilities

None of the funds distributed per capita under

the provisions of this subchapter shall be subject to Federal or State income tax. Any per

capita share payable to a person under twentyone years of age or to a person under legal disability shall be paid in accordance with such