East Oregonian : E.O. (Pendleton, OR) 1888-current, 1907-02-08
State CANNOT
TAX THE INDIAN
DEPARTMENT EXPLAINS
THE PUYALLUP CASE.
Allotted Lands Not Subject to Taxation
Except I'm Case Of the Puyallups,
Who Are In Reality Citizens Under
Special Act of 1893-Decision Of
Washington Supreme Court is In
Error.

Some time ago there was report
that went the rounds Of the newspa-
pers of the state in reference to a de-
| cision of the supreme court which was
to the effect that Indian allotments
| could be taxed, says the Yakima Re-
public. The Yakima Indians were
| considerably stirred up over the re-
port and Superintendent Lynch of the
| reservation has received many letters
about 1t. Mr.. Lynch took the matter
up with the department of the interior
and he received the answer that the
decision applies only to the Puyallup
Indians. The letter to Mr.. Lynch fol-
lows:
Office of Indian Affairs, Washing
ton, d. c.. January 23, 1907.
Sir: IN your letter of December
last, you enclose clipping from one
of the local newspapers in Yakima
county Washington, saying that the
United States supreme court recently
sustained a decision of the supreme
court of Washington in declaring that
Indians who own land and exercise all
the privileges of American citizenship
shall pay taxes, reference being made
| to the suit brought by James Goudy
| against Edward Meath, an assessor of
| Pierce county, in which the Indian
claimed exemption from taxation be-
cause of his race.
You say that the newspapers and
press generally, have been making re-
ports that the lands of the Indians are
subject to taxation, and that the In
dians are becoming alarmed and
anxious to know about me matter.
You request information respecting
the decision of the United States su-
preme court referred to. and as to
whether ii applies to allotments for
which trust patents have been issued,
as in the case on the Yakima reserva-
ton.
In answer you are informed that
the case to which you refer came be-
fore the United States supreme court
on error to the supreme court of
Washington. 1t was submitted to the
state courts on an agreed statement of
facts and involves the question of the
liability of the land of the plaintiff
(James Goudy), plaintiff in error be-
fore the United States supreme court.
to taxation for the year 1904. He is
Puyallup Indian and claimed ex-
emption under and by virtue of the
treaty of December 26, 1854 GO
Stat L., 1132).
The Puyallup act of March 3, 1893
(27 Stat. L., 612, $3.50, removed the
restrictions on alienation on the Pu-
yallup allotted lands, effective March
3, 1908. Since the date last named
the Puyallup allottees have had the
right to sell and convey their lands
the same as any other citizens of the
United States, having since then an
absolue fee simple title thereto.
The decision of the supreme court
of the United States, rendered at its
October term, 1906, holds that there
was no error in the ruling of the su-
preme court of the state of Washing
ton, that the land allotted to Goudy
was, in view of the law, subject to tax
alton. 1t in no way refers to lands
allotted to Indians and held in trust
for them by the United States.
J According to a decision of the
United Ctates court of appeals, Sth
district, in the case of the United
States, appellant. VS.. County of
Thurston, state of Nebraska, ct al,
appellees, lands allotted to Indians in
alienable for a certain period of time
during which they are held in trust
by the United States for the benefit OF
the allottees and their heirs under
existing law, are exempt from taxa
ton by any state or county during the
period of trust, because according to
this decision they are instrumentali-
ties lawfully employed by the nation
in exercising its powers of government
to protect support and instruct the
Indians. 1t is held also in this decis-
ion that the proceeds of inherited In
dian lands are exempt from taxation.
For your complete information
encolse a copy of this decision. The
office has no copies of the supreme
court decision above mentioned for
distribution. Very respectfully,
IhDpApEE,