Compiled and edited by Charles J. Kappler. Washington : Government Printing Office, 1941.
|Chap. 138||Five Civilized Tribes, Okla.
45 Stat., 496, ante, 46; 46 Stat., 1108, ante. 201.
|Sec. 3||Taxation of minerals, etc., from restricted lands of.|
|Sec. 3||Provisos. Double taxation, etc.|
|Sec. 3||Payments to State.|
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”, as amended February 14, 1931, be amended to read as follows:
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 tag which is in lieu thereof shall not be imposed prior to July 1, 1931: Provided further, That in the discretion of the Secretary of the Interior, the tax or taxes due the State of Oklahoma may be paid in the manner provided by the statutes of the State of Oklahoma.”
Approved, March 12, 1936.