Compiled and edited by Charles J. Kappler. Washington : Government Printing Office, 1913.
|Chap. 202||Nebraska. Trust allotments to Omahas in, subject to taxation.|
|Chap. 202||Proviso. Not to be sold for default.|
|Chap. 202||Payment by Secretary from tribal funds.|
Be it enacted by the Senate and House of Representatives of the United States of America in Congress assembled, That all of the lands in the State of Nebraska belonging to the members of the tribe of Omaha Indians now held under trust patents of allotments issued prior to eighteen hundred and eighty-five be, and the same are hereby, made subject to appraisement and assessment for the purposes of taxation and subject to taxation for local, school district, road district, county, and state purposes as provided by the laws of the State of Nebraska now in force or to be hereafter enacted: Provided, That such lands so long as held under a trust patent shall not be subject to levy and tax sale as provided under the laws of the State of Nebraska for the collection of such taxes, but if such tax shall not be paid within one year after the same shall become due and payable, as provided by the laws of the State of Nebraska, then the list of all such unpaid and delinquent taxes on such lands of the Omaha Indians may be certified by the county treasurer of the county in which such lands are situated to the Secretary of the Interior, who shall be authorized to pay the same from any funds belonging to the Indian allottees owning such lands so taxed and arising from the rentals thereof or under his control; and in the event no such funds shall be in the possession or under the control of the Secretary of the Interior, he shall certify that fact to the said county treasurer, which certificate shall operate as a release and discharge of the tax assessed against the land of the Indian so without funds.
Approved, May 6, 1910.