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Compiled and edited by Charles J. Kappler. Washington : Government Printing Office, 1941.
Be it enacted by the Senate and House of Representatives of the United States of America in Congress assembled, That the last two provisos in section 26 of the Act of Congress approved March 3, 1921 (41 Stat. L. 1225-1248), be, and the same are hereby, amended to read as follows: "That the State of Oklahoma is authorized, from and after the passage of this amendment, to levy and collect a gross production tax upon all lead and zinc produced on said lands in an amount not to exceed the present rate of three-fourths of 1 per centum on the gross value thereof. In accordance with the uniform policy of the United States Government to hold the lands of the Quapaw Indians while restricted and the income therefrom free from State taxation of whatsoever nature, except as said immunity is expressly waived, and, in pursuance of said fixed policy, it is herein expressly provided that the waiver of tax immunity herein provided shall be in lieu of all other State taxes of whatsoever nature on said restricted lands or the income therefrom, and the Secretary of the Interior is hereby authorized and directed to cause to be paid out of the individual Indian funds held under his supervision, belonging to the Indian owner of the land, the gross production tax so assessed against the royalty interest of the respective Indian owner in an amount not to exceed the rate hereinabove set forth: Provided, however, That such tax shall not become a lien or charge of any kind or character against the land or other property of said Indian owner."
Approved, April 17, 1937.
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