Indian chieftain. [volume] (Vinita, Indian Territory [Okla.]) 1882-1902, 1899-11-23
HAY SHIPMENTS,

pIONluo Il lax III lDo lOIm VI q IO1
atty on all hay shipped out of the
nation. By telegram dated July
%, 1899, Inspector Wright asked:
"Is all hay shipped from the
Cherokee nation considered SUBJ
ject to tax, or is that cut on pro
rata shares exempt? If so, would
| be authorized to seize all hay
delivered at railroad for shipment
until shown by evidence such was
cut from land exempt? If burden
rests upon us TO show it is not so
cut, would be inpracticable TO
enforce tribal law. Large quanti-
ties are being shipped. What ac-
ton should l take in matter?"
This telegram was submitted TO
the department July q, 1899, with
the following explanation of the
inspectors telegram and statement
of the views of this office:
The department, in a letter
dated July %, 1899, concurred in
the opinion of this Office that the
tax imposed by the nation as an
export tax was a valid one, and
applies to all hay alike, whether
taken from lands in occupancy OF
citizens and claimed as their pro
rata share or otherwise, and d.
rected that Inspector Wright be
instructed accordingly, pursuant
to which direction be was tele-
graphed on July q, 1899, that all
hay was subject to tax.
While the department is not re-
sponsible, through its agents or
otherwise, for the collection of
taxes in the Choctaw and Chicka-
saw nations, except the royalty on
coal and asphaltum, further than
to sustain the officers of those ma
tions in the lawful pursuit Of their
duties and in collecting the lawful
taxes imposed by the laws of said
nations, still it has been necessary
for the department to consider and
determine the legality of the taxes
sought to be collected by officers
of these nations, which has been
contested by various parties.
"The law of the Cherokee ma
ton provides for tax on hay
shipped out of the nation. The
question submitted by Inspector
wright arises on account Of the
provision in section Is OF the
Curtis act granting to individuals
the right to use and receive rent
from such amount of agricultural
or grazing lands as would be his
Just and reasonable share of the
lands of the nation, and that TO
which his wife and minor children
are entitled.
"As the office views the matter,
the revenue laws of the nation re-
lating to the tax on hay do not in
any way interfere with the use by |
the citizens of the nation of their |
Just and reasonable share of the |
lands as provided in section 16 OF
the act. 1t is an export tax inn
posed by the nation to meet the
necessities of its government and
seems TO the office to be a valid |
tax and would apply to all hay
alike, whether taken from lands |
in occupancy of citizens and
claimed as their pro rata share or
otherwise. The tax only applies
to hay shipped cut of the 2dtrUn
and it would seepF fmmaterial
whether such hay was cut from
the public domain or taken from
irfSlused tracts claimed by citizens
as their pro rata share.
"The matter is submitted, how
ever, to the department for in
structions as TO what reply will be
made Inspector Wright on the
subject"
Another important decision has
been rendered by the department
in connection with the matter of
the collection of taxes, which re-
lates to the reliability of the law
yers located in the Greek nation
and practicing in the courts of The
United States within that nation
and elsewhere in the Indian Ter
ritory, to the tax of $50 prescribed
by the laws of that nation. Office
held they are liable.