4 U.S.C. § 109 — Same; exception of Indians

This is a short protective clause about taxing Indians. Sections 105 and 106 of this title impose certain taxes. This section makes clear that nothing in those two sections should be read as giving anyone the power to levy or collect a tax on, or from, an Indian who is "not otherwise taxed." In other words, if an Indian wasn't already subject to tax under some other law, sections 105 and 106 don't change that — they can't be used as the legal basis to start taxing that person. This section doesn't say what "not otherwise taxed" means beyond that phrase; it simply preserves whatever tax status an Indian already had, without sections 105 and 106 creating a new tax obligation.