OCR Text |
Show This quarter sectioll, therefore, remained after the agreement in the same status i t foru~erlyo ccupied; that is, it re~naineda n Indian reserva-tion. The questioi~s ubmitted by Agent Patrick, then, had a more impor-tant a,ild fa,r-reaching significance than simply the taxing by the author-ities of Olilal~omao, f Keoknkls stock of goods a.nd buildings located upon this tract; aiirl of the watches, beds, and other personal efects held thereon by tlie scl~ooal nd agency employ6s stationed there by the Goveri~nrent. It in\~olvecl the right of local authorities to enter upon India11 reservations and lay a tax on a means or instr~mentalityu sed by the United States ill the performauce of a duty belonging to the Governme~lt. I believe no question would be raised as to agency and school enlploy6s statiolied 011 an Indian reservation being a part of the meaus or instrumentality used by the Governme~lt in the admiuistra-tion of Iildian affairs. So, lilrewise! is the licensed Iudian trader a meaus or illstrumentality adopted by the Government to control the trade and intercourse of the whites with the Indian tribes. Through thesemeaus also the Indians are protected so far as the situation will admit against traffic in intoxicating liquor, and against having to pay exorbitant prices for necessa.ry purchases. In view of its importance, as involving a priiiciple afecting every employ6 of the Indian service and licensed traders stationed and doing business on reservations not excepted from the jurisdiction of the State or Territory in which they are located, the question propounded by Agent Patrick was submitted for the oor~sideration of the Department in a report of April 25,1893, by this office. In its reply of May 5, 1893, the Department transmitted the following opinion of the Assistant Attorney-General for the Interior Department, in which it occurred: They [the anthorities of Oklahoma] acquired no right to assess or tax the prop-erty on the agenoy reservt~tionu nder the organic act, because to do 80 would impose a duty upon the person and a burden upon the property rights of the Indians, and as the ssid authorities are without powers outaide of said act, it is my opinion that the question of the Commissioner must be answered in the negative. May 10, 1893, this office instructed Agent Patrick agreeably with this opinion. Ole improvemmzts and other property of Indian aZlottee8.-In his report relative to the question of taxation of the property of Eeokuk and Governllleilt employ6s above discussed, Agent Patrick also stated, that the Indians under his agency who had been allotted land had been "assessed on all personal property in their possession, including build-ings, fences, plowed grounds, wells," etc. He stated further that this mode of assessiug and taxing Indians had prevented them from mak-ing improvements, had caused many to scatter and leave thereserva- Zions, had prevented others that were away from returuing, and had geuerally demoralized them; also, that the excessive valuation put upon property, and the rate of taxation, nearly 5 per cent, was a bad fea1,ure in the case and discouraging to the Indians. |