§ 1185 TITLE 25—INDIANS Page 360

The Secretary shall distribute the per capita

share of a deceased enrollee to his heirs or legatees upon proof of death and inheritance satisfactory to the Secretary whose findings upon

such proof shall be final and conclusive. Sums

payable to enrollees or their heirs or legatees

who are less than twenty-one years of age or

who are under a legal disability shall be paid in

accordance with such procedures as the Secretary determines will best protect their interests.

(Pub. L. 90–508, §4, Sept. 21, 1968, 82 Stat. 862.)

§ 1185. Tax exemption

The funds distributed under the provisions of

this subchapter shall not be subject to Federal

or State income tax.

(Pub. L. 90–508, §5, Sept. 21, 1968, 82 Stat. 862.)

§ 1186. Rules and regulations

The Secretary of the Interior is authorized to

prescribe rules and regulations to carry out the

provisions of this subchapter, including a deadline for filing enrollment applications.

(Pub. L. 90–508, §6, Sept. 21, 1968, 82 Stat. 862.)

SUBCHAPTER LXI—CONFEDERATED

TRIBES OF UMATILLA RESERVATION:

DISTRIBUTION OF JUDGMENT FUND

§ 1191. Per capita distribution; trusts for minors

and incompetents; payments to heirs or legatees

The entire unexpended balance of funds that

were appropriated by the Act of May 13, 1966 (80

Stat. 141) to pay a judgment by the Indian

Claims Commission entered in docket numbers

264, 264A, and 264B in favor of the Confederated

Tribes of the Umatilla Indian Reservation, and

the interest thereon, less litigation expenses, estimated costs of distribution, and $200,000 to be

used as provided in section 1195 of this title,

shall be distributed, per capita, in equal shares

to all eligible members of the Confederated

Tribes as defined in this subchapter under such

terms and conditions as are authorized by the

tribal governing body and approved by the Secretary of the Interior, including the establishment of trusts for minors and incompetents.

Payments to heirs or legatees shall be made

upon proof of death and inheritance satisfactory

to the Secretary, whose findings shall be final

and conclusive. Such per capita distribution

shall be made in three installments of approximately equal amount, the first installment to be

made as soon as possible after May 21, 1970, and

the next two installments to be made at sixmonth intervals.

(Pub. L. 91–259, §1, May 21, 1970, 84 Stat. 253.)

REFERENCES IN TEXT

Act of May 13, 1966, referred to in text, is act May 13,

1966, Pub. L. 89–426, 80 Stat. 141, 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.

SECTION REFERRED TO IN OTHER SECTIONS

This section is referred to in section 1195 of this title.

§ 1192. Eligibility for per capita payments

The persons eligible to receive such per capita

payments shall be all persons who were living on

December 17, 1965, and whose names appear on

any of the following:

(a) The membership roll of the Confederated

Tribes as of June 15, 1957, as approved by the Bureau of Indian Affairs on January 10, 1958, or

(b) The supplemental membership roll as of

April 12, 1960, approved by the Bureau of Indian

Affairs on January 27, 1961, and also any other

persons born after July 1, 1949, and living on or

at any time between December 17, 1965, and May

21, 1970, who were either enrolled as of May 21,

1970, or became entitled to enrollment under

section (b), article IV of the constitution and

bylaws of the Confederated Tribes adopted November 4, 1949, as determined by the Secretary

of the Interior or his authorized representative.

(Pub. L. 91–259, §2, May 21, 1970, 84 Stat. 254.)

§ 1193. Status of funds pending distribution

Until distributed such funds shall remain tribal funds and the shares herein designated for the

eligible members shall constitute inheritable

property from and after December 17, 1965.

(Pub. L. 91–259, §3, May 21, 1970, 84 Stat. 254.)

§ 1194. Per capita distributions as exempt from

taxation

The per capita distributions of such funds

shall not be subject to Federal or State income

tax.

(Pub. L. 91–259, §4, May 21, 1970, 84 Stat. 254.)

§ 1195. Disposition of funds withheld from per

capita distribution

The $200,000 withheld from per capita distribution pursuant to section 1191 of this title shall

be invested or placed in trust with an institutional trustee by the Secretary of the Interior,

under terms and conditions approved by the

tribal governing body. The income from the investment or trust, together with such invasions

of the principal or trust corpus as the Secretary

deems desirable, shall be used for the education

of members of the tribe until such time as the

tribal governing body, with the approval of the

Secretary, determines that the funds should be

used in some other manner.

(Pub. L. 91–259, §5, May 21, 1970, 84 Stat. 254.)

SECTION REFERRED TO IN OTHER SECTIONS

This section is referred to in section 1191 of this title.

SUBCHAPTER LXII—SIOUX TRIBE OF MONTANA: DISTRIBUTION OF JUDGMENT

FUND

SUBCHAPTER REFERRED TO IN OTHER SECTIONS

This subchapter is referred to in section 1300e–1 of

this title.

§ 1201. Per capita distributions to tribal members; attorney’s fees, expenses, and other deductions; eligibility of members

The funds appropriated by the Act of October

21, 1968 (82 Stat. 1190, 1198), to pay a judgment to