An Act to provide for the disposition of judgment funds of the Confederated Tribes of the Umatilla Indian Reservation
PL 91-259 (H.R.9477), enacted 05/21/1970

84 STAT. ] 
PUBLIC LAW 91-259-MAY 21, 1970 
253 
available to the Congress information on the basis of which it may 
determine what revisions, if any, of the taxes imposed by the United 
States should be made in order to assure, insofar as practicable, an 
equitable distribution of the tax burden among the various classes 
of persons using the airports and airways of the United States or 
otherwise deriving benefits from such airports and airways. 
(b) REPORTS.—The Secretary of Transportation shall report to the 
Congress the results of the study and investigation required by subsec-
tion (a). The final report shall be made as soon as possible but in no 
event later than March 1,1972. On or before March 1,1971, the Secre-
tary of Transportation shall report to the Congress the progress that 
has been made in carrying out the study and investigation required by 
subsection (a). Each such report shall be printed as a House document 
of the session of the Congress to which the report is made. In addition, 
the Secretary of Transportation shall identify the costs to the Federal 
Government that should appropriately be charged to the system and 
the value to be appropriately assigned to the general public benefit, 
(c) FUNDS FOR STUDY AND INVESTIGATION.—Tliere are hereby 
authorized to be appropriated out of the Airport and Airway Trust 
Fund such sums as may be necessary to enable the Secretary of Trans-
portation to carry out the provisions of this section. 
SEC. 210. APPLICATION OF CERTAIN OTHER TAX PROVISIONS. 
(a) Nothing in this title or in any other law of the United States 
shall prevent the application of sections 104 through 110 of title 4 of 
the United States Code to civil airports owned by the United States. 
(b) Subsection (a) shall not apply to— 
(1) sales or use taxes in respect of fuels for aircraft or in respect 
of other servicing of aircraft, or 
(2) taxes, fees, head charges, or other charges in respect of the 
landing or taking off of aircraft or aircraft passengers or freight, 
(c) In the case of any lease in effect on September 28, 1969, subsec-
tion (a) shall not authorize the levy or collection of any tax in respect 
of any transaction occurring, or any service performed, pursuant to 
such lease before the expiration of such lease (determined without 
regard to any renewal or extension of such lease made after Septem-
ber 28,1969), For purposes of the preceding sentence, the term "lease" 
includes a contract, 
SEC. 211. EFFECTIVE DATES. 
(a) GENERAL RULE.—Except as provided in subsection (b), the 
amendments made by this title shall take effect on July 1,1970. 
(b) EXCEPTIONS,—The amendments made by sections 203 and 204 
shall apply to transportation beginning after June 30, 1970. The 
amendments made by subsections (a), (b), and (c) of section 207 shall 
apply with respect to taxable years ending after June 30, 1970. 
Approved May 21, 1970, 
Reports to 
Congress. 
Appropriations. 
61 Stat. 644; 
70 Stat. 799. 
'Lease.' 
Public Law 91-259 
AN ACT 
To provide for the disposition of judgment funds of the Confederated Tribes 
of the Umatilla Indian Reservation. 
May 21, 1970 
[H. R. 9477] 
Be it enacted hy tlie Senate and House of RepreHentatires of the 
United States of Amenca 
in Congress assembled. Tliat the entire T
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unexpended balance of funds that were appropriated by the Act of umatiiia Reserva-
May 13, 1966 (80 Stat. 141) to pay a judgment by tlie Indian Claims ''"j^J^gment funds 
disposition. 
254 
PUBLIC LAW 91-260-MAY 21, 1970 
[84 STAT. 
Commission entered in docket numbers 264, 264A, and 264B in favor 
of the Confederated Tribes of the Umatilla Indian Reservation, and 
the interest thereon, less litigation expenses, estimated costs of distri-
bution, and $200,000 to be used as provided in section 5 of this Act, 
shall be distributed, per capita, in equal shares to all eligible members 
of the Confederated Tribes as defined in this Act under such terms 
and conditions as are authorized by the tribal governing body and 
approved by the Secretary of the Interior, including the establish-
ment of trusts for minors and incompetents. Payments to heirs or 
legatees shall be made upon proof of death and inheritance satisfactory 
to the Secretary, whose findings shall be final and conclusive. Such 
per capita distribution shall be made in three installments of approxi-
mately equal amount, the first installment to be made as soon as possible 
after the date of this Act and the next two installments to be made at 
six-month intervals. 
Eligibility. 
gj,^^^ g. The pBrsous eligible to receive such per capita payments 
shall be all persons who were living on December 17, 1965, and whose 
names appear on any of the following: 
(a) The membership roll of the Confederated Tribes as of June 15, 
1957, as approved by the Bureau of Indian Affairs on January 10, 
1958,or 
(b) The supplemental membership roll as of April 12,1960, approved 
by the Bureau of Indian Affairs on January 27, 1961, and also any 
other persons bom after July 1, 1949, and living on or at any time 
between December 17, 1965, and the date of this Act who were either 
enrolled as of the date of this Act or became entitled to enrollment 
under section (b), article IV of the constitution and bylaws of the 
Confederated Tribes adopted November 4, 1949, as determined by the 
Secretary of the Interior or his authorized representative. 
SEC. 3. Until distributed such funds shall remain tribal funds and 
the shares herein designated for the eligible members shall constitute 
inheritable property from and after December 17, 1965. 
Tax exemption. 
gj,(. 4 'j'^g pgj. capita distributions of such funds shall not be subject 
to Federal or State income tax. 
Education fund. 
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^ ^lie $200,000 withheld from per capita distribution pursuant 
to section 1 of this Act shall be invested or placed in trust with an 
institutional trustee by the Secretary of the Interior, under terms and 
conditions approved by the tribal governing body. The income from 
the investment or trust, together with such invasions of the principal 
or trust cor[)us as the Secretary deems desirable, shall be used for the 
education of members of the tribe until such time as the tribal gov-
erning body, with the approval of the Secretary, determines that the 
funds should be used in some other manner. 
Approved May 21, 1970. 
Public Law 91-260 
JOINT RESOLUTION 
May 2 1 , 1970 
[s. J. Res. 199] 
To further juneiul the Kleiiientary and Set'ondary Education Act. 
ReHolved by the Sei\(ite mid HoiiHe of RepreHeiitatives of the Utiited 
Staten of Ainenf-a hi Congress (us.se77ih/ed, That, effective April 13, 
1970, clause (A) in .clause (1) of section 5(c) of the Act of Sep-
Ante, p. 157. 
tcmber 23, 1950 (Public Law 815, P^ighty-first Congress) is amended 
by striking out "at least 10 per centum*' and inserting in lieu thereof 
"at least 6 per centum". 
Approved May 21, 1970.