Indian chieftain. [volume] (Vinita, Indian Territory [Okla.]) 1882-1902, 1901-10-10
Opinion Of Attorney General
Submitted to Secretary
of Interior.
.UPH0LDS AUTHORITY
OF The Cherokee Nation to Levy
And Collect Taxes, And is
Broad in it's Recognition of
Laws Enacted by The Tribal
Authorities.

On tue req utht VI lub otOIbNdIy
Of the Interior the attorney general
has submitted the following opin.
ion on the legality of the ex port
tax imposed by the Cherokee
authorities on all hay shipped
from the nation:
The Honorable,
The Secretary OF the Interior.
SIR
have the honor to reply to your
note Of August 81, 1901, in which
you request my official opinion
whether your department has
authority, under existing laws, to
collect the tribal tax imposed by
the laws of the Cherokee nation OF
Indians upon the expectation Of
prairie hay from that nation.
The situation is this. Under the
right Of self government, conferred
by congress, the Cherokee nation
has its own constitution, govern.
ment and laws. not inconsistent
with the constitution OF laws Of the
United States. By act Of Congress,
these laws are first approved by
the president. When 50 approved
they have in all respects the force
and effect Of laws. This autonomy
carries with it the unquestionable
right of taxauon. Under this
power the Cherokee nation imposes
q tax Of twenty cents per ton upon
all prairie hay shipped out of and
beyond the limits of that nation.
claws of the Cherokee nation, Sec.
tion 374.375). In my opinion there
can be- no question Of the right or
power of that nation to impose
such a tax.
For reasons satisfactory to both
nations, the United States collects
the tribal taxes imposed, and the
royalties and rents from the public
domain and deposits ihem in the
United States Treasury to the
credit of the Indian nation. The
power and right To do this, by and
through the Interior department,
is expressly affirmed by the United
States Circuit Court of Appeals, in
Maxey V, Wright "a S. W. Rep.
SO7, under existing treaties and
acts of Congress. While that de-
cisiou was rendered with reference
to the Greek nation, it is just as
applicable to the Cherokee nation
also, for similar treaties and laws
exist as to that nation.
Part OF the revenue thus collect
ed by the United States for the In
dian nation consists Of rents and
royalties arising from the public
domain Of that nation, and which
has not been allotted to indiyidu
al members Of that nation; ant
section l6 Of the act Of June %
1898 go Stat, 495) provides tn,
means for collection of such raven
ues through the department Of thi
Interior; aud to this end il forbid
the payment to, or the reception
by any other person OF the rents o.
royalties arising from these public
lands, and provides for their col
lection by the Interior department
and deposit in the Treasury to ih'
credit of the Indian nation.
But, allotment Of these lands Il
individual members OF the natioI
is contemplated and provided for
and this contemplates that, so fal
as il can be done, the allotment L
an individual or for his wife ant
minor children, shall embrace th'
land Of which he or they are al
ready in possession, not exceeding
the amount to which be aud they
may be entitled in such allotment
and, in several respects, such per
soDs, in the occupancy Of thei
lands, not more than their share
upon such allotment, are treated
as quasi owners Of the land thu
occupied, win the right to contro
the same and receive ils proceeds
In accordance with this, section
l6 OF the act referred TO, while il
prohibits individuals from receiv.
ing or paying rents or royaltiei
arising from the public lands o.
the nation, except TO officers oi
agents Of the Indian department
ii makes an exception in favor o.
those who are in the occupancy oI
what they would be entitled tC
claim under the allotment, aud al,
lows them to use and receive the
rents aud proceeds Of such landp,
as If such act had not been passed,
This exception Is as follows;
provided: That, where any cit
izen shall be 10 possession Of only
such amount Of agricultural Of
grazing lands as would be his just
and reasonable share Of the lands
OF the nation or tribe and that 10