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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])

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


Page 729

REPORT OF INDIAN INSPECTOR FOR INDIAN TERRITORY.            729 
make remittances to the United States Indian agent before orders for 
removal of cattle were issued. The matter of collecting this tax is 
now well in hand. 
The amount of cattle tax collected in the Choctaw and Chickasaw 
nations during the fiscal year 1905 was as follows: 
Choctaw Nation----------------------------------------------$34, 288. 05
Chickasaw Nation---------------------------------------------25, 825. 60
Total------------------60, 113. 65 
Practically the only tribal revenue collected in the Creek and Cher- 
okee nations during the year was the grazing tax on unallotted lands. 
In the Creek Nation persons desiring to intruduce cattle are required 
to secure a permit from the United States Indian agent, and where 
grazed upon unallotted lands pay the sum of 15 cents per acre. 
In the Cherokee Nation persons desiring to introduce cattle and 
graze the same upon the public domain are required to secure a permit 
from this office and remit $1 per head to the United States Indian 
agent, or in cases where the cattle are grazed partly upon leased 
allotments and partly upon unallotted land the owner is allowed to 
pay 15 cents per acre for the land not allotted instead of the tax of 
$1 per head. 
During the last few months of the fiscal year the decisions of the 
lower courts in the case of Buster and Jones v. Wright, involving 
validity of the Creek tribal permit tax which had been pending since 
1901, were affirmed by the United States circuit cQurt of appeals for 
the eighth circuit, holding that said tax was legal. 
This tax provides: 
That all persons who are not citizens by blood of the Muskogee Nation, or
who have not been adopted by the Muskogee Nation, and whose names do not
appear on authenticated rolls of the Muskogee Nation, who shall desire to
engage in any manner of business in the Muskogee Nation, shall obtain the
consent of the United States Government, and shall pay to the United States
Indian agent, at Union Agency, Muskogee, Indian Territory, for the benefit
of 
the Muskogee Nation, the annual permit tax hereinafter fixed; the same to
be 
paid quarterly, in advance in all cases, except where based on the cost of
goods offered. Quarters to begin January first, April first, July first,
and 
October first of each year. 
All legitimate business houses of whatsoever character or capacity engaged
in the sale of all manner of dry goods, groceries, provisions, hardware,
lumber, 
drugs, millinery, leather goods, or any other articles known or designated
as 
merchandise shall pay an annual tax of one-half of 1 per cent of the first
cost of all goods offered for sale, excepting such goods as have been actually
produced in the Muskogee Nation, or shall have been bought within the limits
of the nation, from a trader who shall have previously paid this tax of one-
half of 1 per cent of such goods; all payments to be accompanied by sworn
statements, said statements to be verified by personal inspection by a proper
inspector of the original invoices or the books of the trader. 
The rate of taxation on other classes of business is also fixed, and 
it is provided that all classes of business not included in such list 
shall be assessed by the principal chief, subject to the approval of the
United States Indian agent. 
This Creek tribal tax law was approved by the President Novem- 
ber 22, 1900. In 1901 a temporary injunction was secured against the 
enforcement of such tribal law by United States Judge Joseph A. 
Gill, of the northern judicial district, in the case of Buster and Jones
v. Wright. Subsequently the western judicial district was created, 
which covered the Creek Nation, and the case was heard before Hon. 
I 
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