25 U.S.C. § 412 — Payment of taxes from share of allottee in tribal funds
submitted 119 years ago by ch. 2285 to r/title-25-INDIANS · 164 words · no verdicts yet
This law lets the Commissioner of Indian Affairs pay property taxes for certain Indian allottees. It applies once an allottee's land is freed from restrictions on sale. The Commissioner deducts the payment from the allottee's tribal fund share, up to what's owed.
If an Indian allottee's land restrictions on sale have been lifted — for all or part of their land — and that allottee, or their tribe, has money held by the United States beyond what is already owed for advances, the Commissioner of Indian Affairs may pay the allottee's property taxes before they become overdue under state or territorial law. The Commissioner charges that tax payment against the allottee's account, deducting it from the final distribution or payment made to the allottee from that fund. But the Commissioner may never pay more in taxes than the allottee will ultimately be owed from the fund.
In any case where the restrictions as to alienation have been removed with respect to any Indian allottee, or as to any portion of the lands of any Indian allottee, and such allottee as an individual, or as a member of any tribe, has an interest in any fund held by the United States beyond the amount by law chargeable to such Indian or tribe on account of advances, the Commissioner of Indian Affairs is authorized, prior to the date at which any penalties for the nonpayment of taxes would accrue under the laws of the State or Territory in which such land is situated, to pay such taxes and charge the amount thereof to such allottee, to be deducted from the share of such allottee in the final distribution or payment to him from such fund: Provided, That no such payment shall be made by said Commissioner where it is in excess of the amount which will ultimately be due said allottee.
Source credit: (Mar. 1, 1907, ch. 2285, 34 Stat. 1016.)
- 1907Enacted · Act of Mar. 1, 1907, ch. 2285 · 34 Stat. 1016
A history note hasn’t been published yet. The record shows enactment by ch. 2285 on 1907-03-01.
all 0 arguments · sorted by: best
no arguments yet — make the first case