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Show 154 REPORT OF THE BOARD OF INDIAN COMMISSIONERS. words " except Indians not taxed," and punish them for their crimes against each other, jnst as we do with Irishmen and Germans, they would very rarely molest us would soon be able to provide for themselves, as other men do. I do not believe that they or any other heathen people can be properly civilized, so as to become good citizens of a republic like ours, with-out being instructed in Christianity ; for the Gospel is the great insirument of civilization. But subjecting them to our laws would greatly facilitate bringing them under the influence of the Gospel, and, at the same time, by restraining thieves and robbers, make it possible for heathen Indians to live as herdsmen or farmers, which it is not now possible tor them to do, because, as they violate the religion of their people, it is considered honorable and right to rob or murder them. Two years ago I visited most of the camps, and five of the United States agencies for the Dakotas or Sioux, on the Missouri River. The Santees are chiefly Christians, trying to get a living by agriculture, to aid them in which our Government has furnished them one or two hundred horses, and they have also purchased a number. Shortly before my visit, heathen Indians had come to the neighborhood and stolen nearly all those horses. At each of the agencies some land had been plowed and seed- corn furnished, and some efforts made by the agent or employe's to induce them to cultivate it. Among the Yanktous the women have been in the habit of raising some corn for many years, and some of them had a prospect of a good crop. The men evinced little interest in the matter. Some of them said it was worse than useless, for if they raised corn, in winter they would have to eat corn and nothing else ; but if they raised no corn, their grandfather ( the President of the United States) would feed them on bread and meat. I might write much more on this subject, but suppose I have written enough to convince you and your fellow- commissioners that subjecting the aborigines of our country to our laws will be advantageous both to them and ourselves. But, though the legislation required to accomplish this is simple, it is not easy to obtain it. May God, our Saviour, guide and bless every one of you, so that you may be instruments of great good to the poor Indians, is the prayer of your servant, THOS. S. WILLIAMSON. Hon. J. V. FARWELL. APPENDIX A ff. REPORT OF THE EXECUTIVE COMMITTEE OF THE BOARD OF INDIAN COMMISSIONERS. To the board of Indian commissioners : GENTLEMEN: Your executive committee, appointed March 16, 1871, respectfully report that the act of Congress approved March 3, 1871, requires the board to audit all the accounts of the Indian Bureau in the following words: " That hereafter no payments shall be made by any officer of the United States to contractors for goods or supplies of any sort furnished to the Indians, or for the transportation thereof, or for any buildings or machinery erected or placed on their reservations under or by virtue of any contract entered into with the Interior Department or any branch thereof, on the receipts or certificates of the Indian agents or superintendents for such supplies, goods, transportation, buildings, or machinery, beyond 50 per cent, of the amount due, until the accounts and vouchers shall have been submitted to the executive committee of the board of commissioners appointed by the President of the United States, and organized under the provision of the fourth section of the act of April 10, 1869, and the third section of the act of July 15, 1870, for examination, revisal, and approval ; and it shall be the duty of said board of commissioners, without unnecessary delay, to for-ward said accounts and vouchers so submitted to them, to the Secretary of the Interior, with the reasons for their approval or disapproval of the same in whole or in part attached thereto ; and said Secretary shall have power to sustain, set aside, or modify the action of said board, and cause payment to be made or withheld as he may determine." This act was supplementary to the act approved July 15, 1870, which says : " And it shall be the duty of said commissioners to supervise all expenditures of money appropriated for the benefit of Indians of the United States." Soon after our appointment, the question arose in the office of the Second Auditor of the United States Treasury as to what " class or classes of claims should have the approval of your executive committee," to which we replied that, " in our opinion, all bills of any and every ciass for moneys paid for the benefit of the Indians should have the approval of the executive committee;" which opinion, having been referred to the honorable Secretary of the Interior by the Auditor, was affirmed by him, and is now the rule of the Department. From March 23, 1 87 1 , to December 5, 1871 , your committee have examined 1 , 1 36 vouchers, including cash accounts of superintendents and agents, representing a cash disbursement of |