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United States. Office of Indian Affairs / Annual report of the Commissioner of Indian Affairs, for the year 1904, Part I

Reports concerning Indians in Indian territory,   pp. 181-209 PDF (14.5 MB)

Report concerning Indians in Iowa,   pp. 209-211 PDF (1.4 MB)

Page 209

REPORT CONCERNING INDIANS IN IOWA.                               209 
The day of large herds of cattle in the Indian Territory has gone by, and
with the fencing up of 
allotments and the increasing conversion of grazing land into cultivated
fields, there is a correspond- 
ing decrease in both the number of cattle and the size of the holdings, the
latter ending with a few 
head owned by the small farmer or tenant upon some citizen's allotment. This
process, while it 
reduces the number of cattle in the nation, increases the labor of collecting
the tax by increasing 
the number of separate owners to be seen and notified. In order to enforce
the law it has been found 
necessary in several instances to drive the cattle of certain noncitizens
out of the Territory. This is 
rather an expensive proceeding but usually has a salutary effect. 
Cherokee Nation.-Down to the 4th day of January, 1904, there was a royalty
of 20 cents per ton on 
all hay shipped out of the Cherokee Nation, but on that day the President
ratified the act of the 
Cherokee council repealing the same. The amount of such royalty collected
during the fiscal year 
up to that date was $1,676.81. 
The only other tax coming under the cognizance of the revenue inspector in
the Cherokee Nation 
is a pasturage tax, somewhat similar to the Creek pasturage tax above mentioned,
upon cattle intro- 
duced into the Cherokee Nation. Because of some uncertainty or ambiguity
in the regulations 
relating to the collection of this tax the same have been referred to the
Department for interpreta- 
tion, where they are now under consideration. The collection of this tax
was not directed until too 
late to be of any avail during the year 1904. Up to the end of the fiscal
year there had been collected 
under this head the sum of $412.50. 
Chotaw Nation.-By the act of the Choctaw general council, approved by the
principal chief Octo- 
ber 3, 1903, and by the President March 12, 1904, it is provided: 
"SECTION 1. That there shall be paid upon cattle of whatsoever kind
owned or held by noncitizens 
of the Choctaw Nation a privilege tax of twenty cents per head. 
"SEc. 2. That such privilege tax shall hereafter be payable to such
person or persons and collected 
under such rules and regulations as may be prescribed by the Secretary of
the Interior. 
"SEc. 3. That the expenses of collecting such privilege tax shall be
deducted from the gross col- 
lections, and the balance paid quarterly into the treasury of the Choctaw
"SEC. 4. That such privilege tax shall be due and payable annually upon
demand, and if such tax 
is not paid when demanded the cattle upon which such tax is due shall be
held to be in the Choc- 
taw Nation without its consent, and unlawfully upon its lands; and presence
of said cattle and the 
owners or holders thereof in said nation shall be deemed detrimental to the
peace and welfare of the 
"SEc. 5. That all acts and parts of acts in conflict herewith be, and
the same are hereby, repealed, 
and that this act shall take effect from and after its passage and approval
by the President of the 
United States." 
It will be noted that this law is very similar to the Chickasaw cattle-tax
law. Immediately after 
the law became operative an employee was dispatched to the Choctaw Nation
to ascertain as far as 
possible the names of all persons owning or holding cattle in that nation
subject to tax. From the 
sheriffs of the Choctaw Nation and their deputies and other interested persons,
a large list of names 
of persons from whom taxes should be collected was secured, to all of whom
notices were duly 
mailed. The nation was divided into three districts, to each of which was
assigned a district reve- 
nue inspector, about June 1, 1904. 
The result of the first month's work, representing the combined effect of
the notices sent out and the 
vigorous efforts of the revenue inspectors in the field, has been most gratifying,
the total collections 
reaching the sum of $5,361.75. 
The Cattle tax is the onlytax collected by the United States Indian agent.
The Choctaws, under 
their own law, collect permit taxes, etc., as their tribal government still
retains some of its functions. 
The same remark is also applicable to the Chickasaw Nation, the Chickasaw
cattle tax being the 
only tax collected in that nation by the United States Indian agent. 
Respectfully submitted. 
S. H. TAYLOR, Revenue Inspector. 
United States Indian Agent. 
Toledo, August 6, 1904. 
SIR: I have the honor to inclose and submit my annual report as agent for
Sauk and-Fox Indians in Iowa for the fiscal year ending June 30, 1904. 
The Sauk and Fox Reservation, or Indian lands, are located in Tama County,
the Iowa River Valley and on the adjacent hills, near the center of the State
of Iowa, 
and consists of 3,000 acres of land (approximately), and includes within
its scope 
nearly every variety of soil found in the central part of the said State,
and is admir- 
ably adapted to general farming and grazing purposes, stock raising, etc.
The Iowa River runs the entire length of the reservation from west to east,
with its numerous tributaries, which empty their waters into the said river
on the 
Indian lands, affords excellent water privileges for stock, and with intelligent
judicious management this whole tract could be converted into a veritable
for the stock raiser. 
The Chicago and Northwestern and the Chicago, Milwaukee and St. Paul railroads
intersect these lands, running the entire length of said reservation from
east to west, 
the latter road crossing the Iowa River on the Indian lands. Also the public
leading westward from Tama to Montour runs directly through the south center
the Indian lands, and, crossing the Iowa River on the Indian Reservation
by means 

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