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United States. Office of Indian Affairs / Annual report of the Commissioner of Indian Affairs, for the year 1905, Part I

Report of the Indian inspector for Indian territory,   pp. 705-792 PDF (36.9 MB)

Page 730

C. W. Raymond, United States judge, who dissolved the injunction 
and'held that the tax was legal so long as the tribal government 
existed, and could be enforced by closing the places of business of 
those refusing to pay. 
Upon the request of interested persons the Secretarj of the Interior 
suspended the enforcement of this law, pending tie appeal to the 
United States court of appeals for Indian Territory, which court, in 
an opinion rendered in October, 1904, affirmed the decision of the 
district court and held that such tax was legal. 
Again, upon the request of parties subject to the payment of this 
tax, the enforcement of the same was suspended pending an appeal 
to the United States circuit court of appeals. Such court, on March 
79 1905, in an exhaustive review of the legislation applicable concern- 
ing the acts of the lower court, held that the same was lawful: 
Instructions were therefore given by the honorable Secretary of 
the Interior to proceed with the collection of said tax. Accordingly 
notices were prepared and served on all persons known to be subject 
to such tax in the different towns in the Creek Nation during the 
month of May, 1905, calling for the payment of such tax on or before 
June 1, 1905. 
Practically no remittances having been made to the United States 
Indian agen, directions were given to the United States Indian police 
to close the places of business of certain merchants in Muskogee who 
had been served with notice and had failed to pay. Shortly after the 
Patterson Mercantile Company had been closed, on June 2, 1905, the 
police were arrested by the city authorities, being charged with 
assault and battery, having refused to permit persons to enter said 
store for the purpose of trading. The case was tried before the 
mayor, as ex officio United States commissioner, who, after consider- 
ing the case several days, on June 8, 1905, held that they were not 
guilty of violating any law over which he had jurisdiction. 
This matter having been decided in the United States courts there 
appeared to be no further way of resisting the payment of this tax, 
and after the decision of the mayor in the case above referred to the 
persons subject to the tax began to make remittances to the United 
States Indian agent, accompanied by sworn statements. 
The case of Buster and Jones v. Wright, having been appealed to 
the Supreme Court of the United States, appeal was made to the Sec- 
retary of the Interior that the collection of the tax be suspended until
a decision in such case was rendered by the Supreme Court, but the 
Department held that there were no good reasons for delaying action, 
and further directed that steps be taken to collect the tax. Since 
June 8, 1905, the collection of this tax has proceeded, there being but 
little active opposition to the same. However, payments are not 
made until parties are repeatedly notified that further delay will 
result in closing their places of business, and in some instances until 
such action is taken. In practically all cases payment is made under 
protest. Shortly after the decision of the mayor of Muskogee hold- 
ing that the Indian police were not guilty of violating any law by 
closing places of business of persons refusing to pay this tax, the 
Muskogee Commercial Club adopted the following resolution: 
Whereas the UnIted States circuit court of appeals for the eighth circuit,
speaking through Judge Sanborn, in the case of Buster and Jones against 

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