Lincoln County leader. [volume] (Toledo, Lincoln County, Or.) 1893-1987, 1895-09-05
Taxing Indian Lands.

allotted to the Indians on the
Siletz arose some time ago, ant
the Indian department. made tht
ruling that these lands were no
taxable as long as they were helc
in trust by the United States, which
is for a twenty-five year period
Judge Burt, acting for the interest o
the county, wrote letter to the de
partment, setting forth the facts tina
the State, through Lincoln county
had already extended its civi
jurisdiction over them, and also
setting forth the evident injustice
of the Indians receiving the benefit
Of the protection of State laws with
out contributing their share of taxes
toward the maintainance of them.
Last Saturday Judge Burt re-
ceived lengthy communication
from Indian Commissioner Brown
ing upon the subject of taxation OF
Indian lands on the Siletz. Com
missioner Browning says:
In lspiy 70 your reqa@st for id.
formation on the subject I have to
advise you that the lands which
have been allotted in severalty to
these Indians cannot be taxed dur
ing the period for which they are
held in trust by the United States
twenty-five years. It is true that
it was the intention of. the govern
tnent to provide in the agreement
with the Indians concluded October
81, 1892 (aS Stats, 324) for the
payment of taxes, it being declared
by article three that:
ut is hereby further stipulated
and agreed that as soon as the
lands which have been allotted to
the Indians on said Siletz Indian
Reservation shall become subject
and liable to taxation by the State
of Oregon, then the Secretary of
of the Interior may reserve a part
of said interest money, so coming
to said Indians, not exceeding one
third thereof for each year, and pay
the same to the state and local
authorities Of the State of Oregon,
in lieu of taxation upon the lands
allotted to said Indians. under such
rules and regulations as he may
prescribe or as may be prescribed
oy law, to secure to the Indians the
full enjoyment of the protection ot
the laws of said State, and a just
share of all benefits derived from
said payment in lieu of taxes:
Provided, That all road taxes,
which by the laws of the State may
be discharged by work, may be so
discharged by the Indian owners of
said allotted lands on the roads in
their respective vicinities. xxx"
"The term "when the lands shall
become subject and liable to tax
alton by the State Of Oregon" is
hardly open to question. Allot-
ments were made on this reserve
and patents issued therefor under
the General Allotment Act as
amended by the Act of February
aS, 1891 Geo Stats, 794) and it
has been uniformly held that lands
allotted under said Act are not
taxable until after the expiration OF
the rs years trust period.
"The above quoted language. ol
the agreement is somewhat vague
and indefinite but when read in
connection with section five of the
General Allotment Act, and in
connection with the decisions that
lands allotted hereunder are not
taxable for twenty-five years, i,
seems. to be clear that the time when
the lands of the Siletz reservation
shall become subject and liable tc
taxation will be twenty-five years
after the date of the patents to the
allottees. This, however, was not
the intention of the parties-at
least not of the department and
of the commissioners who were
sent to negotiate with the Indians.
The intention was, as shown by
the letter Of instructions to said
Commission, TO secure to the
Indians the immediate benefits and
advantages Of the laws Of the State
Of Oregon, by the Department pay.