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Show REPORT OF THE COMMSSIONEE OF INDIAN AFPALRS. 131 he should "seize and hold all cattle held and grazed in the Cherokee Nation by citizens thereof upon which the payment of the tax levied is refused, after due notice, until the tax is paid, or remand such cases tothe United States court for the enforcement of the penalty provided by section 2117 supra, or whether the citizens of that nation could be removed therefrom who persist in refusing to comply with their own tribal laws." In its report of September 20, 1899, the office concurred in the inspector's suggestions on the first point, and recommended that the authority requested by him be granted. As to the second, the office stated- There is no doubt that the tax due to the nation should he paid, and I do not see that anything satisfactory would result by the seizure of the cattle unless there be authority to sell the same in satisfaction of the tax. The law of the nation on this subject does not contemplate the sale of cattle to satisfy a debt to the nation in taxes, and the office has very great doubt whether this Department could authorize a sale for the purpose. There is no question, however, that it would be zdvisable to remand all csses of the introduction of cattle or the grazing of cattle in the Cherokee Nation, over which the United States courts would have jurisdiction under section 2117 of the Revised Statutes, to those courts for the imposition of the penalty provided in the statute; and I doubt very much whether the introduction of cattle by a citizen of the Cherokee Nation, although in violation of the laws of that nation, would be in violation of section 2117 of the Revised Statutes of the United States, and constitute an offense over which the courts of the United States would have jurisdiction. As to this, therefore, it is recommended that the inspector be advised that, on account of the limitation as to his force of Indian policemen, it is not deemed expe dient to attempt to enforce the cattle-tax law against citizens of the Cherokee Nation by attempting their removal as a puniahment for their failure to comply with the law, but that it is the desire that he shall exercise every authority reasonable to effect the collection of these taxes; alao that he be instructed to report to theunited States attorney for the northern district of the Indian Territory all actual w s which amount to a violation of section 2117 of the Revised Statutes, and request him to bring suit under that statute for the enforcement of the penalty provided. By Department letter of September 22, 1899, the inspector was advised as follows: There can be no doubt of the correctness of the conclusion expressed by yon, and concurred in by the Indian Office, relative to the enforcement of the tax laws of the Cherokee Nation. Said taxea are required to be collected under the direction of the Secretary of the Interior in accordance with the provisions of section 16 of said act of June 28, 1898, and departmental regulations thereunder of July 21 and 26, m e year. You are therefore authorized to close the place of business of any citizen of said nation who refuses to pay the tax due under said regulations, after due notice shall have been given, and, if necesmry, to we the Indian police for such purpose; and the persons refasing to pay Baid tax should also be notified in writing that in w e said tax is not paid on or before a certain day named in said notice they will he recommended for removal under the proviaions of said sections 2147 and 2149 of the Revised Statutes. With reference to the tax due under said laws of the Cherokee Nation on the intro- |