The Wichita daily eagle. [volume] (Wichita, Kan.) 1890-1906, 1903-08-30

ries with it the unquestioaable right of
! taxation. Under this power the Chero-
kee nation imposes a tax OF twenty cents
per ton on prairie hay shipped out OF
and beyond the limits of that nation.
| claws of the Cherokee nation, sections
a. 915)
In my opinion there can be no ques-
ton of the right or power Of that nation
to impose such a tax
If the Creek nation is a dependent
domestic nation. and distinct political
society capable Of mangling its own az
fairs and governing itself, it certainly
had the power to pass laws providing
for the taxation of its citizens and 9TH
ers within its domain for the purpose
of raising funds to sustain its govern
ment
Nor is this question an open one IN
the United States court of appeals for
the Indian Territory, as was decided in
the case of Maxey WIS Wright, Ind. Ty.
Reports. page 243. which was a bill filed
by " B. Maxey. lawyer residing in the
Creek nation (and counsel for plaintiffs
in the case at barr seeking to enjoin the
United States Indian agent from collect
ing an occupation tax of 81 PER annum.
On appeal to the United States circuit
court Of appeals, this case was affirmed
105 Fed. Rep. 1903.
The question now is as to whether the
defendants, acting in their official capac-
ity, have q right to close the places of
business OF the plaintiffs upon the refusal
Of plaintiffs to pay the tax or license
above mentioned. The defendants set
forth in their answer that they are acting
under the direction Of the interior. and
that they are officers and employees OF
that department of the federal govern
ment: that the laws of the Creek nation
provide that non-citizens engaged in the
mercantile business within the limits of
the Creek nation shall pay tax or
license for permission to transact bust
ness; that the plaintiffs are engaged in
the mercantile business in Wagoner,
Creek nation. Indian Territory. and re-
fuse to pay for or procure, the license as
required by the Greek law
The authority of the secretary of the
interior to collect this merchants tax for
doing business in the Creek nation is as
follows:
The national council of the Creek ma
ton on Nov. ). 1900, enacted the follow
ing law which is set forth in the an
swer of the defendants, towit:
Be it enacted by the national council
of the Muskogee nation:
Section !. That all persons who are
not citizens by blood of the Muskogee
nation. or who have not been adopted
by the Muskogee nation. and whose
names 90 not appear on authenticated
rolls or the Muskogee nation. who shall
desire to engage in any manner of bust
ness in the Muskogee nation shall obtain
the consent of the United States gov
eminent, and shall pay to the United
States Indian agent, at Union Agency,
Muslogee, Indian Territory for the bene-
fit of the Muskogee nation. the annual
permit tax hereinafter fixed; the same
to- be paid quarterly. in advance in al!
cases. except where based on the cost
of goods ffered. Quarters to begin Janu-
airy /. April ], July l. and October 1 Of
each year.
All legitimate business houses of what
soever character or capacity engaged in
the sale of all manner OF dry goods, gro
ceries. provisions hardware. lumber,
drugs millinery leather goods. or any
other articles known or designated as
merchandise. shall pay an annual tax
Of one-half Of one per cent OF the first
cost of all goods offered for sale, eX-
cepting such goods as have been actually
produced in the AIuskogee nation, or
shall have been brought within the limits
of the nation from a trader who shall
have previously paid this tax on one
half of one per cent of such goods; all
payments TO be accompanied by sworn
statements and such statements to be
verified by personal inspection by proper
inspector of the original invoices or the
books of the trader
A further act Of the Creek legislature
reads as follows:
BE it enacted by the National counsel
of the Muskogee nation, that the expense
of collecting the taxes of the Muskoges
nation shall be paid out of the funds
arising therefrom under the direction of
the secretary of the interior"
But it said that plaintiffs having pur-
chased under warrant of law a lot in the
town of Wagner in the Creek nation
are not compelled to pay this tax imposed
by the Creek nation for its support. 1t
seems to me that n man might wen
say If living in Kansas and having pur-
chased a city lot in Topeka, Il am no
longer compelled to pay state tax levied
by the state authorities TO support the
state government. because I must paw
tax to support the municipal corporation
which has charge of the streets. alleys
and sidewalkss contiguous to any prop
erty" He is still in the state of Kansas
even II the purchaser of a city lot. So
plaintiffs are stiu residing within the
limits Of the Creek nation.
It Is therefore held that the Creek ma
ton had the power TO pass the act fixing /
the tax sought 10 be collected: that the (
Creek nation had the power to authorize /
the secretary OF the interior TO collect (
that tax: but the secretary Of the IN /
terror has the power TO prescribe rules |
and regulations for the collection Of that /
tax; that the defendants. who are the /
representatives of the secretary or the in (
terror in the Indian nation. are lawfully /
proceeding to collect that tax. and that
the bin should be dismissed for want OF
equity. and it is so ordered.
MYSTERY IS EXPLAINED.
This story explains a mystery. It VIII