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United States. Office of Indian Affairs / Annual report of the Commissioner of Indian Affairs, for the year 1905, Part I
([1905])
Taxation of Indian lands in Iowa, pp. 480-482
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Page 480
TAXATION OF INDIAN LANDS IN IOWA. The subject of the taxation of lands purchased by Indians in Iowa was presented by the following letter from the school superintendent in charge of the Sac and Fox Indians: SAC AND Fox SCHOOL, IOWA, Toledo, August 12, 1905. SIR: A new phase in the "Indian problem" developed at this agency a few days ago, when one of the rival chiefs, Ta-ta-pa-she, by name, with his counselors of state appeared before me in my office, and delivered his order through Jim Peters, the spokesman for the nonpro- gressive element and issued his orders to the effect, that I should pay no more taxes on their land. This follows the action of the district court of Tama County, Iowa, which recently ren- dered a decision, that the State of Iowa had no jurisdiction over these Indians, and that they could not sue, or be sued in the said State court. I am of the opinion, that this movement has for its motive power, the same influence that has instigated all the trouble with this fac- tion of the Sac and Fox Indians for the past six years. I am also of the opinion that if I pay these taxes which fall due this fall, that suit will be instituted against me for its recovery. I certainly will pay these taxes, if not otherwise advised by the Indian Office, because, these lands being taxable before the Indians purchased them, the mere act of purchase by the Indians would certainly not alienate these lands, and take them from the power of the State to tax them and otherwise exercise jurisdiction, as retained by the act of the general assembly of the State of Iowa of February 20, 1896. In view of possible complications which may arise, pending the settlement of the status of these Indians and their lands, I very respectfully request instructions regarding this ques- tion of the right of the State to collect taxes from these Indians on their lands, as specified in the act referred to above. I will lay this matter before the governor of the State of Iowa in the immediate future, for information, and instruction relative thereto. Very respectfully, WM. G. MALIN, Superintendent and Special Disbursing Agent. The CoMmissIoNER OF INDIAN AFFAIRS. The law passed by the legislature of Iowa tendering to the United States jurisdiction over Indians in that State and the act of Congress accepting jurisdiction over them are as follows: CHAPTER 110.-An act tendering to the United States jurisdiction over certain Indians residing in Iowa, and over their lands, and the privilege of purchasing land in Tama County, for Indian School purposes. Be it enacted by the General Assembly of the State of Iowa: SECTION 1. That, except as hereinafter provided, exclusive jurisdiction of the Sac and Fox Indians residing in Iowa, and retaining their tribal relation, and of all other Indians dwelling with them, and of all lands now or hereafter owned by or held in trust for them as a tribe, be and the same is hereby tendered to the United States, and that, as soon as the United States shall accept and assume such jurisdiction, all such jurisdiction on the part of the State of Iowa shall cease. SEC. 2. Consent is hereby given to the United States to purchase any land in Tama County to be used for and in connection with any school or schools to be established and managed by Federal authority for the education of said Indians. SEC. 3. Nothing contained in this act shall be so construed as to prevent on any of the lands referred to in this act the service of any judicial process issued by or returnable to any court of this State or judge thereof, or to prevent such courts from exercising jurisdiction of crimes against the laws of Iowa committed thereon either by said Indians or others, or of such crimes committed by said Indians in any part of this State, or to prevent the establishment and maintenance of highways and the exercise of the righ of eminent domain under the laws of this State over lands now or hereafter owned by or held in trust for said Indians, or to prevent the taxation of said lands for State, county, bridge, county road, and district road purposes, and such other purposes as the general assembly may from time to time by special statute provide. SEc. 4. This act being of immediate importance shall take effect from and after its publication in the Iowa State Register, and the Des Moines Leader, newspapers printed and published in Des Moines, Iowa. Approved Feb. 14, 1896. 480
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