Page:United States Statutes at Large Volume 47 Part 1.djvu/831

 72d CONGRESS. SESS. II. CHS. 65, 72. FEBR UARY 14, 807 [CHAPTER 65 .] JOINT RESOLUTIO N February 14, 1933. To carry out certain obligations to certain enrolled Indians under tribal agreement. 18. 7 . Res. 167 .1 [Pub. Res., No. 63.1 Resolved by the Senate and House of Representatives of the United States o f America in Congress assembled, That any person duly sims~ior ~a enrolled as a member of an Indian tribe who received in pursuance of interest on refunds of a tribal treaty or agreement with the United States an allotment of .Federal taxes, land which by the terms of said treaty or agreement was exempted partially or in to tal from taxation, and from which la nd the re stric- tions have been or have not been removed and who was required or permitted contrary to law to pay any illegal or unauthorized Federal inherit ance t ax or Federa l inco me tag on the rents, roya lties, or other gains arising from such allotted lands, and who under the law and rulings of the Treasury Department have secured a refund of the taxes so illegally or erroneously collected but who did not receive interest on such refunds in accordance with the laws and the regula- tions in force at the time the refun d was sec ured and who have failed to file a claim for the allowance of such interest, shall be allowed one To be filed 'c1tmn year after the approval of this Act within which to file such claim, one year' and if otherwise entitled theretd may recover such interest on such Recovery. illegally collected taxes in the same manner and to the same extent as if such claims for interest had been theretofore duly filed as required by law, it not being the policy of the Government to invoke or plead a statut e of limi tations t o escape the obli gations o f agree- ments solemnly entered into with its Indian wards : Provided, how- Pry Payment to it estate ever That in the case of the death of any person any such interest aBottee deceased. on tie refund of illegal taxes paid by him or on his account may in like manner be claimed and recovered by t1 e person or persons who would have received such money had it constituted a part of his estate a t the tim e of his death : Provid ed fur ther, That no interest Prior payment. on such refunds shall be payable prior to the time provided by law for the payment of interest in any such similar cases
 * Provided

Limitation on error further, That it shall be unlawful for any person acting as attorney ney s, ore ., fee. or agent for any claimant to receive more than a total of 5 per centum of the amoun t coll ected under the pr ovision s of t his Ac t, and any Penalty for violation. person c ollecting a total amount fr om such claimant in excess of said 5 per centum shall be guilty of a misdemeanor and punished by a fine not exceeding $1,000 br imprisonment not exceeding six mo nths, or both. Approved, February 14, 1933. [CHAPTER 72 .] AN ACT j February 15, 1933. To approve act Numbered 268 of the session laws of 19 31 of the Territory of	[H. R. 311.] Hawaii, entitled "An act to authorize and provide for the manufacture, main- [Pnblic, No. 347 .] tenance, distribution, and supply of electric current for light and power within the island of Molokai ." Be it enacted by the Senate and House of Representatives of the United States in Congress assembled, The act numbered 2„8 of the Molokai Island, Ha- session laws of 1931 of the Territory of Hawaii, entitled "An act WGrant of electric (ran- to authorize and provide for the manufacture, maintenance, distri- cbise approved . bution, and sup ply of el ectric cu rrent for light an d power w ithin the isla nd of Moloka i," pa ssed b y the Legisla ture of the Territ ory of Hawaii and approved by the Governor of the Territory of Hawaii on April 30, 1931, is hereby approved : Provided, That the authority nmnament sub ect in section 16 of said act for the amending or repeal of said a ct to approv al by don- shall not be held to authorize such action by the Legislature of