INDIAN AFFAIRS: LAWS AND TREATIES

Vol. V, Laws     (Compiled from December 22, 1927 to June 29, 1938)

Compiled and edited by Charles J. Kappler. Washington : Government Printing Office, 1941.


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PUBLIC ACTS OF THE SEVENTY-FIRST CONGRESS, THIRD SESSION, 1930-1931
Chap. 19  |  Chap. 23  |  Chap. 64  |  Chap. 68  |  Chap. 70  |  Chap. 101  |  Chap. 102  |  Chap. 104  |  Chap. 111  |  Chap. 117  |  Chap. 124  |  Chap. 125  |  Chap. 162  |  Chap. 164  |  Chap. 169  |  Chap. 170  |  Chap. 171  |  Chap. 173  |  Chap. 174  |  Chap. 175  |  Chap. 177  |  Chap. 178  |  Chap. 179  |  Chap. 185  |  Chap. 187  |  Chap. 188  |  Chap. 231  |  Chap. 265  |  Chap. 267  |  Chap. 269  |  Chap. 271  |  Chap. 280  |  Chap. 281  |  Chap. 341  |  Chap. 369  |  Chap. 374  |  Chap. 377  |  Chap. 401  |  Chap. 413  |  Chap. 414  |  Chap. 416  |  Chap. 438  |  Chap. 493  |  Chap. 494  |  Chap. 497  |  Chap. 503  |  Chap. 507  |  Chap. 522

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Chapter 179
February 14, 1931.  |  [H.R. 15772.] 46 Stat., 1108.

An Act To amend section 3 of the Act approved May 10, 1928, entitled “An Act to extend the period of restriction in lands of certain members of the Five Civilized Tribes, and for other purposes”
Section 3

Margin Notes
Chap. 179 Five Civilized Tribes Okla.
45 Stat., 495, amended. Ante, 44.
Chap. 179 Minerals produced from restricted lands of, subject to taxation after April 26, 1931.
Chap. 179 Payments from funds of individual Indian owner.
Chap. 179 Proviso. Double taxation not imposed. Gross production tax assessed after July 1, 1931, if oil, etc., producing machinery subject to State tax for fiscal year 1931.

Page 201

Be it enacted by the Senate and House of Representatives of the United States of America in Congress assembled, That section 3 of the Act of May 10, 1928, entitled “An Act to extend the period of restriction in lands of certain members of the Five Civilized Tribes, and for other purposes,” be amended to read as follows:

“SEC. 3.

That all minerals, including oil and gas, produced on or after April 26, 1931, from restricted allotted lands of members of the Five Civilized Tribes in Oklahoma, or from inherited restricted lands of full-blood Indian heirs or devisees of such lands, shall be subject to all State and Federal taxes of every kind and character the same as those produced from lands owned by other citizens of the State of Oklahoma; and the Secretary of the Interior is hereby authorized and directed to cause to be paid, from the individual Indian funds held under his supervision and control and belonging to the Indian owners of the lands, the tax or taxes so assessed against the royalty interest of the respective Indian owners in such oil, gas, and other mineral production: Provided, That nothing in this Act shall be construed to impose or provide for double taxation and, in those cases where the machinery or equipment used in producing oil or other minerals on restricted Indian lands are subject to the ad valorem tax of the State of Oklahoma for the fiscal year ending June 30, 1931, the gross production tax which is in lieu thereof shall not be imposed prior to July 1, 1931.”

Approved, February 14, 1931.


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