OCR Text |
Show citizen of the Cherokee Nation, was the proprietor of stores at Talala and other places in the Indian Territory and persistently refused to pay the merchandise tax in accordance with the Cherokee law. Accordingly the inspector, acting under Department instructions of September 22,1899, instructed Revenue Inspector Churchill to direct Indian Policeman West to close Mr. Rogers's merchandise establish-ment at Talala. June 8,1900, Judge Joseph A. Gill, one of the Fed-eral judges for the northern district of the Indian Territory, on the application of Mr. Rogers, issued a temporary injunction enjoining and restraining Revenue Inspector Churchill, Agent Shoenfelt, and the inspector from the collection of said tribal merchandise tax from Rogers, and the case was set for hearing on July 7,1900. The inspector suggested that, on account of the importance of the case, the Department of Justice be requested to direct the United States district attorney for the northern district of Indian Territory to have it taken up and disposed of at the earliest practicable date, and that he be further advised as to the desire of the Department in the matter of the collection of the tribal taxes of the Cherokee Nation. Office report of June 22,1900, recommended that the case be taken up at an early date and suggested that Department letter of September 22, quoted above, covered fully the subject of the collection of tribal taxes. The Department, by letter of July 5, 1900, advised the inspector that- The Department knows of no good reason why the taxes due the Cherokee Nation should not be collected in accordance with the instructions heretofore .g. iven:. and if parties owning cattle refuse to pay the tribal tax thereon, then you are authorized to remove said cattle with the United States Indian police; but if it shall be found im-possible to remove said cattle, in a ~ s eth e parties liable therefor refuse to pay the tribal trtges, you will make special report to the Department in order that appropriate action may be taken relative to the employment of additional and sufficient force to carry out the orders of the Department. Parties should be duly advised of the action proposed to he taken by the Department, in order that summary proceedings may not be taken in the premise6 if the same can be avoided. On the 3d instant you were instructed with reference to collection of royalty an hay aas follows: In event of attempted shipment of hay over the St. Louis and San Francisco Railroad or any Other ra~lrradw hrrh !,,a). be blnvinp ol,rta?lt.si ll the was of c.allrI:ng royal^).. rne abYllr rhnllld ill; i n ~ k e 8 e ~ns l l l l e ~ ~s~\ 'les l lwd f the he). wlalth IUI R C I~C ~ V C Ei t in the cars on the rrackr .and in the IO..W-diunuf the ~oms~llnb).u.t ihollld iilerdlr I R ~ Cth e her lorn lrhr ni sa, lon. It is earnestly desired by the Department that the tribal taxes shall be collected promptly and efficiently, and to use summary rueasurea onlywhen the same become imperatively neceasaq. July 12,1900, the inspector telegraphed the Department as follows: Before taking action removing esttle, Cherokee Nation, per Department lettea 5tb, please carefully consider section 16, Curtis Act, whether tax is due on cattle held on citizens' shares land, or if on all cattle in nation, regardless where lmted, ete. -- - - - - - |