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Compiled and edited by Charles J. Kappler. Washington : Government Printing Office, 1929.
Be it enacted by the Senate and House of Representatives of the United States of America in Congress assembled, That section 4 of an Act approved May 10, 1928, entitled “An Act to extend the period of restrictions in lands of certain members of the Five Civilized
Tribes, and for other purposes” (Public Numbered 360, Seventieth Congress, first session), be, and the same is hereby, amended so as to read as follows:
“That on and after April 26, 1931, the allotted, inherited, and devised restricted lands of each Indian of the Five Civilized Tribes in excess of one hundred and sixty acres shall be subject to taxation by the State of Oklahoma under and in accordance with the laws of that State, and in all respects as unrestricted and other lands; Provided That the Indian owner of restricted land, if an adult and not legally incompetent; shall select from his restricted land a tract or tracts, not exceeding m the aggregate one hundred and sixty acres, to remain exempt from taxation, and shall file with the Superintendent of the Five Civilized Tribes a certificate designating and describing the tract or tracts so selected: Provided further, That in cases where such Indian fails, within two years from date hereof, to file such certificate, and in cases where the Indian owner is a minor or otherwise legally incompetent, the selection shall be made and certificate prepared by the Superintendent for the Five Civilized Tribes; and such certificate, whether by the Indian or by the Superintendent for the Five Civilized Tribes, shall be subject to approval by the Secretary of the Interior; and, when approved by the Secretary of the Interior, shall be recorded in the office of the Superintendent for the Five Civilized Tribes, and in the county records of the county in which the land is situated; and said lands, designated and described in the approved certificates so, recorded, shall remain exempt from taxation while the title remains in the Indian designated in such approved and recorded certificate, or in any full-blood Indian heir or devisee of the land: Provided, That the tax exemption shall not extend beyond the period of restrictions provided for in this Act And provided further, That the tax-exempt land of any such Indian allottee, heir, or devisee shall not, at any time exceed one hundred and sixty acres.”
Approved, May 24, 1928.
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