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Show BEPORT OF COMMISSIONER OF INDIAN AFFmS. 99 the report of D. M. Lang of the Forest Service, who estimated the value of the tract at $46,800, more than twice the amount named in the Bedford deed. Therefore, on office recommendation, the deed was disapproved by the department on May 20,1908. On March 30, 1908, Hon. W. T. Crawford, a Representative in Congress from North Carolina, brought to the attention of the office the claim of George H. Smathers for $1,000 for legal services and expenses in connection with the case of W. W. Frazier v. The East-ern Band of Cherokee Indians; and on April 16 the claim of W. H. Hargrove for $652.75 for surveying the " Thomas 3200-acre tract ". As all the funds of the baud had been deposited in the American National Bank of Asheville, Mr. Crawford was informed that noth-ing could then be done toward settlement of these claims, but that if the sale of the "Thomas 3200-acre tract ", then pending before the department, were approved, there would probably be su5cient funds to the credit of the band for the payment of both claims, if sanctioned by the office. After the disapproval of the Bedford deed, the super-intendent suggested that the six monk' interest which would be due from the American National Bank on July 25 would furnish enough money to pay the claims; but before any such action could be taken the office was notified by the superintendent that both Smathers and Hargrove had filed suits against the band to recover the amounts of their claims; so the department, on the recommendation of this o5ce, requested the Attorney-General, by letter of July 31,1908, to instruct the proper United States attorney to appear and defend the interests of the Indians and the United States. Later, however, the Office directed the settlement of the claims on condition that the suits be withdrawn. FIVE CIVILIZED TRIBES. Since my report for 1907 was made many changes have occurred in what was formerly known as the Indian Territory. The creation of the State of Oklahoma on November 16,1907, did not in any material respect affect the civic status of the citizens and freedmen of the Five Ci'vilized Tribes, because the Indians were made citizens of the United States on March 3,1901, and the freed-men already were citizens. Under the enabling act, all the rights which had been reserved to the allottees in the way of exemption from taxation and other civil burdens were continued, and the United States specifically reserved the right to legislate with referewe to the allottees and their affairs However, the exemption of Indian allotments from taxation presented serious problems to the authori-ties of the new State, becausa, without land to tax, the counties created out of the former Indian Territory would have no source of revenue except the taxation of town lots and personal property, and such |