The Daily state register. [volume] (Carson City, Nev.) 1870-1872, 1872-01-19
INDIANS NOT TAXED.

-NND 'Oo
tors from a very early rerlcd-as lar
back as the convention that framed
the Constitution of the United States.
Congress and State legislatures have
made free with the expression, the
courts have used it, and the term has
become familiar in the ~phraseoloSy
of the country. Notwithstanding
the antiquity of the term, there has
been very few attempts to give 1t a
legal definition.
.IndiansnOtt taxed whoare they?
This question arose in the mind Of
the Census Commissioner in 1870.
He found the phrase used frequently
III the law prescribing his duties
Indians not taxed" stared him IN
the face constantly but what sort
If taxation vas intended was a mys-
bery. For want of a better dein1-
ton he finally adopted one of his
own. We allude t. it now, more
particularly, because the same term
appears in some of our State statutes;
and under the registration law two
wears ago the matter was discussed
considerably in some OF the counties
IN connection with the registration
If Indians as voters, anlasi 1t affected
the Indians in other matters. The
rule adopted by the Commissioner
Of the Census, of course, became a
rule only unto himself. His con-
struction was not binding on any
department except his own and In
the matter OF an enumeration Of the
inhabitants OF the country the con-
struction of ambiguous phrases
would naturally be governed by
more liberal rules than in strictly
judicial determinations.
The Commission held that for cen
u purposes the expression applied
only to Indians maintaining their
tribal relations, and living on Gov
eminent reservations. For this rea-
son the broken bands, and scattered
remnants of tribes found in many Of
the States were included in the EMU
~1eeration- of inhabitants. Though
living generally III a state of pauper-
ism. by the fact Of breaking away
from their tribal relations they were
regarded as having entered the great
body of citizens, and as subject to
taxation from the point of view OF
the Constitution though actually ex-
empted from taxation by local legis-
latiOn, CT the accident of extreme
poverty. The Commissioner held that
it was unnecessary that an Indian
should be p2eS2n to have actually
paid taxes, IL~OEder 70 take him out
Of the class of d" Indians not taxed"
but only that he should be found in
= position to be taxed, were he in
possession of property. Hisrarper-
ism is 70 be regarded as an individ-
nal accident, not affecting his con
etitutional relations. The Commits.
sion held that even where lands have
been granted Indians in severalty
and exempt from taxation, such In
1ians are not to be considered within
The class of Indians not taxed.
The Commissioner held that the liza
,iIify TO taxation, though no take
we're actually paid, Sufficient to ex
ciude the individual fron the pre-
scribed class.
Under this construction of tn
term some Indians e returned /
the general enumeration of inhab.
tarts from al. the States exceI
Delaware, where no Indians Wei
found. In Nevada the number Wa
smell-only %. In California
was large, 7,241. The total numbt
of Indians III Nevada sustainin
tribal relations is given at 1929
making a total Indian population.
1922. As there are 1852 Chimes
in this State. 357 colored, an