Lewiston teller. [volume] (Lewiston, North Idaho) 1878-1900, 1896-04-30
Indians to be Taxed!
Attorney Generalf Parsons Says They
Must Pay for Protection.
Our New Citizens.
The Natives Have the Full Privileges of
Schools and Hospitals asd the
Ballot Box.

Mr.. Nelson J. Wing, the asses
sor of Nez Perces county, having
applied to Attorney General Par
sons for instructions before proceed
ing with the duties of his Office.
received the following interesting
letter regarding the relationship Of
the Indian with the county and
state:
Replying to your letter of April
/ end, 1896. in which you submit for
my opinion the following question,
to-wit: Are the Nez Perces In
dians subject to personal property
tax and poll tax?' l beg leave to
say in reply that you have the
right to levy and collect said taxes.
Section 8, Of an Act to provide for
the allotment oflands in severalty
to Indians on various reservations,
etc, passed Forty-ninth Congress.
Volvme "a, Y. S. Statutes at large,
page 400, provides: That upon
the completion of said allotments.
and the patenting OF lands to the
said allottees. each and every nein-
Der of the respective bands or tribes
to whom allotments have been
made shall have the benefit of aud
shall be subject to the laws, both
civil and criminal. Of the State or
Territory in which they may re-
side. The said Section further de-
clares: That all Indians born with
in the limits of the United States
to whom allotments have been made
and every Indian born within the
territorial limits OF the United
States who has voluntarily taken
up within said limits his residence
f separate and apart from any tribe
of Indians therein, and has adopted
the habits of civilization, is de-
clared to be citizen of the United
States. and entitled to all the
. rights and privileges and immune
. ties of such citizens. In the case
of Keokuk VS. Ulan, reported in 3S
Pac. Reporter, page 1880, the court
declares relative to the right to tax
, the personal property of Indians as
follows: He has been provided
=, with the right to take portion Of
2 that reservation in severalty. aud to
, become the owner of it in fee SIM
$ pie. The tribe in which he was in
$ cluded has surrendered its tribal re-
q lations. He has become resident
G OF the United States and of the ter
q ,itory Of Oklahoma. He no longer
e depends upon the feeble support Of
# his tribe for the preservation Of his
G person and property. He is nc
D longer subject to its regulations
He is now surrounded with the pro
II lection of the law, and entitled tC
# the benefit Of the new order o
d things. He has the right in com
j. mon with other citizens to use tn,
public schools for his children if h,
r has any, and if his family becomes
/, INDECENT they are entitled to the ait
S of the Territory and county, in sucl
e aims house as may be established
II for the unfortunate poor of tn
county. If insanity should aff1ic
HIM he will be provided under tn
u law with the provisions made TO
l. the insane. When roads and bridge
II. are built they will be for his Use
is Courts are held III which he ma,
ne come for the redress of any wrong
ct which may be inflicted upon him
i'll He is person i'll contemplation O
a law. He may sue and be sued.
he the property sought to be taxed i
he this action is stolen, he may appl
er to the legally constituted authori
IA, ties for its recovery, and for tn
TO. punishment of the offender. But h
ii. has corresponding duties. He mu:
,te not throw all of the burden OF theS
res new benefits upon his several te
,so low citizens. They are provide
he for by contributions made by til
act representatives OF the public inte
ests for the public good. Thes
. contributions are taxes, and tt
If method which has been found mo-
he appropriate to insure that the bu
a- den of their payment shall be equa
me lv borne and Is called taxation
ra,, This case cites large number I
his authorities directly bearing upo
ble the question. and all affirming II
our right to tax the personal proper'
= :, of Indians i'll cases similar to II
one submitted.