An Act to authorize the Sisseton and Wahpeton Sioux Tribe of the Lake Traverse Reservation to consolidate its landholdings in North Dakota and South Dakota, and for other purposes.
PL 93-491 (S.1411), enacted 10/26/1974

1468 
PUBLIC LAW 93-491-OCT. 26, 1974 
[88 STAT. 
Report to con-
gressional com-
mittees. 
SEC. 5. STUDY OF COMBINED ANNUAL REPORTING FOR 
SOCIAL SECURITY 
AND INCOME 
TAX 
PUR-
POSES. 
The Secretary and the Secretary of Health, Education, and Welfare 
shall (1) study the desirability and feasibility of instituting a system 
of combined social security-income tax reporting on an annual basis, 
and the effect of such a system on social security beneficiaries, on the 
costs to employers and to the social security program, and on the ad-
ministration of such program, and ^2) submit to the Committee on 
Ways and Means of the House of Representatives and the Commit-
tee on Finance of the Senate, no later than December 31, 1974, a joint 
report of the results of such study containing their recommendations 
as to the provisions, procedures, and requirements which might be 
included in such a system and the raanner in which it might be put 
into effect. 
26 u s e 5041. 
26 u s e 5041 
note. 
SEC. 6. IMPOSITION AND RATE OF TAX ON STILL WINES. 
(a) I N GENERAL.—The last sentence of section 5041(a) of the In-
ternal Revenue Code of 1954 (relating to tax on wines) is amended 
by striking out "0.277" and inserting m lieu thereof "0.392". 
(b) EFFECTIVE DATE.—The amendment made by this section shall 
take effect on the first day of the first calendar month which begins 
more than 90 days after the date of enactment of this Act. 
Approved October 26, 1974. 
Public Law 93-491 
October 26, 1974 
[S. 1411] 
Indians. 
Sisseton and 
Wahpeton Sioux 
Tribe, N. Dak.-
S. Dak. 
Land acquisi-
tion. 
AN ACT 
To authorize the Sisseton and Wahpeton Sioux Tribe of the Lake Traverse Reser-
vation to consolidate its landholdings in North Daliota and South Dakota, and 
for other purposes. 
Be if enacted hy the Senate and House of Representatives 
of the 
United States of America in Congress assembled^ That the Secretary 
of the Interior is authorized, at his discretion and upon the request 
of the Sisseton and Wahpeton Sioux Tribe of the Lake Traverse Reser-
vation or its designated agent in the States of North Dakota and South 
Dakota, to acquire through purchase, gift, or exchange any lands or 
interest in lands within the boundaries of the Lake Traverse Reserva-
tion in North Dakota and South Dakota for the purpose of consoli-
dating landholdings, eliminating fractionated heirship interests in 
Indian trust lands, providing land for any tribal program for the 
improvement of the economy of the tiibe and its members through 
the development of industry, recreational facilities, housing projects, 
and the general rehabilitation and enhancement of the total resource 
potential of the reservation. For the purchase of such lands or interests 
in lands the use of any funds available to the tribe from any source is 
authorized and title to any land acquired under the authority of this 
Act shall be taken in the name of the United States in trust for the 
Sisseton and Wahpeton Sioux Tribe of the Lake Traverse Reservation 
in North Dakota and South Dakota. 
88 STAT. ] 
PUBLIC LAW 93-491-OCT. 26, 1974 
1469 
SEC. 2. (a) Notwithstanding any other provision of law, the Sisseton erty? saii'oT" 
and Wahpeton Sioux Tribe of the Lake Traverse Reservation, acting exchange, 
through its governing body or its designated agent, is authorized with 
the approval of the Secretary of the Interior to exchange or sell any 
tribal real property not needed or suitable for use by the tribe or so 
situated or located that it would be to tlie economic advantage of the 
tribe to sell or exchange the property; except that (1) any such sale 
shall be by competitive sealed bidding, and a preference shall be given 
to enrolled members of the Sisseton Wahpeton Sioux Tribe of the 
Lake Traverse Reservation to match the high bid; (2) the amount or 
exchange value received for the property shall not be less than the 
fair market value thereof as determined by the Secretary of the Inte-
rior or his duly authorized representative; (3) if lands involved in 
an exchange are not of equal value, the difference in value shall be 
paid in money; (4) any proceeds from the sale of land under this 
authority or money received to equalize an exchange shall be used 
exclusively for the purchase of other land on the reservation; (5) title 
to any land acquired for the tribe under this authority shall be taken 
in the name of the United States in trust for the tribe; and (6) if an 
enrolled member of the Sisseton and Wahpeton Sioux Tribe of the 
Lake Traverse Reservation acquires land from the tribe under this 
Act, title may, with the approval of the Secretary of the Interior, be 
taken in the name of the United States in trust for the use and benefit 
of such member. 
(b) All of the foregoing provisions of this Act shall be construed 
to be exclusive to resident United States citizens enrolled as mem-
bers of the Sisseton Wahpeton Sioux Tribe of the Lake Traverse 
Reservation. 
SEC. 3. All lands acquired by the United States in trust for the tribe 
^^^ exemption. 
or members thereof under the authority of this Act shall be exempt 
from State and local taxation. 
SEC. 4. Any tribal land may, with the approval of the Secretary de^ds^ortrut"'^ 
of the Interior, be encumbered by a mortgage or deed of trust, and 
shall be subject to foreclosure or sale pursuant to the terms of such 
mortgage or deed of trust in accordance with the laws of the State 
in which the land is located. For the purpose of the foreclosure or 
sale proceeding, the Sisseton and Wahpeton Sioux Tribe of the Lake 
Traverse Reservation shall be regarded as vested with an unrestricted 
fee simple title to the land. The United States shall not be a necessary 
party to the foreclosure or sale proceeding, and any conveyance of 
the land pursuant to such proceeding shall divest the United States 
of title to the land. Title to any land redeemed or acquired by the tribe 
at such foreclosure or sale proceeding shall be taken in the name of 
the United States in trust for the tribe, and title to any land pur-
chased by an individual member of the tribe at such proceeding may, 
with the approval of the Secretary of the Interior, be taken in the 
name of the United States in trust for the use and benefit of the 
individual Indian purchaser. 
SEC. 5. The Secretary of the Interior is authorized to take such 
action as may be necessary to carry out the purposes of this Act. 
Approved October 26, 1974.