Page:United States Statutes at Large Volume 45 Part 1.djvu/547

 496 SEVENTIETH CONGRESS. SEss. I. CFi. 517. 1928 . heirs, according to the laws of descent and distribution of the State of Oklahoma, free from all restrictions : Provided, That the word . "issue," as used in this section, shall be construed to mean child or children : Provided further, That the provisions of section 23 of the Act of April 26, 1906, as amended by this Act, are hereby made Effective, April 26, appli cable t o all wills e xecuted under this s ection :" 1931 . which quoted provisions be and the same are repealed, effective Proviso. Provisions for d is- April 26, 1931 : Provided further, That the provisions of section 23 pos al of y wills continued property of the Act of Congress approved April 26, 1906 (Thirty-fourth April 26, 1956 . Statutes at Large, 137 as amended b the provisions of section Vol. 34, p. 145, Vol. page y 35, p. 315. 8 of the Act of Congress approved May 27, 1908 (Thirty-fifth Vol.44,p. 240. Statutes at Large, page 312), be, and the same are hereby, continued in for ce and effect until April 2 6, 195 6 . Minerals produced SEC. 3 . That all minerals, including oil and gas, produced on or from restricted lands subje ct to taxa tion afte r after April 26, 1931, from restricted allotted lands of members of the April 26, 1931 . 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 Payme nt f rom funds State of Oklahoma ; and the Secretary of the Interior is hereby of individual Indian owners. 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. Restricted lands in excess of 160 acres sub- SEC. 4. That on and after April 26, 1931, the allotted inherited, ject to State taxation and devised restricted lands of each Indian of the Five Civilized a fter April 26, 1931 . Tribes in excess of one hundred and sixty acres shall be subject to taxation by the State of Oklahoma under and in accordance with the laws of that State, and in all respects as unrestricted and other Provisos. lands : Provided, That the Indian owner of restricted land, if an Selec tion to be m ade by o wner of exem pted adult and not legally incompetent, shall select from his restricted tracts, land a tract or tracts, not exceeding in the aggregate one hundred and sixty acres, to remain exempt from taxation and shall file with the superintendent for the Five Civilized Tribes a certificate designating Selec tion b y sup eri n- and describing the tract or tracts so selected : And provided further, Indian, etc . failure of That in cases where such Indian fails, within two years from date hereof, to file such certificate, and in cases where the Indian owner is a minor or otherwise legally incompetent, the selection shall be made and certificate prepared by the superintendent for the Five Civilized Tribe s ; and su ch cert ificate, whet her by the Ind ian or by the superi n- tendent for the Five Civilized Tribes, shall be subject to approval by the Secretary of the Interior and, when approved by the Secretary of the Interior, shall be recorded in the office of the superintendent for the Five Civilized Tribes and in the county records of the county Designated lands ex- in which the land is situated ; and said lands, designated and empt fr om taxation. des cribed in the approved cer tificates so r ecorded, shal l remain exempt from taxation while the title remains in the Indian designated in such approved and recorded certificate, or in any full-blood Indian limited Exe mptio n perio d heir of devisee of the land : Provided, That the tax exemption shall not extend beyond the period of restrictions provided for in this Act Not exe mpt over 160 acres And pro vided furthe r, That the tax -exempt land of any such I ndian allottee, heir, or devisee shall not at any time exceed one hundred and sixty acres. No r estr ictio ns r eim- SEC. 5 . That this Act shall not be construed to reimpose restrictions posed nor taxation ex- empted hereby . heretofore or hereafter removed by the Secretary of the Interior or by operation of law, nor to exempt from taxation any lands which are subject to taxation under existing law. Approved, May 10, 1928.

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